{"id":8783,"date":"2023-03-06T17:01:40","date_gmt":"2023-03-06T17:01:40","guid":{"rendered":"https:\/\/www.goodacademic.com\/blog\/questions\/what-are-the-assumed-benefits-of-fair-value-accounting-fva-compared-to-historic-cost-accounting-hca-in-your-critical-opinion-what-are-some-of-the-risks-attache\/"},"modified":"2023-03-06T17:01:40","modified_gmt":"2023-03-06T17:01:40","slug":"what-are-the-assumed-benefits-of-fair-value-accounting-fva-compared-to-historic-cost-accounting-hca-in-your-critical-opinion-what-are-some-of-the-risks-attache","status":"publish","type":"questions","link":"https:\/\/www.goodacademic.com\/blog\/questions\/what-are-the-assumed-benefits-of-fair-value-accounting-fva-compared-to-historic-cost-accounting-hca-in-your-critical-opinion-what-are-some-of-the-risks-attache\/","title":{"rendered":"What are the assumed benefits of \u2018fair value accounting\u2019 (FVA) compared to \u2018historic cost accounting\u2019 (HCA)? In your critical opinion what are some of the risks attached to the adoption of fair or market value in financial reports?"},"content":{"rendered":"<p>What are the assumed benefits of \u00e2\u20ac\u02dcfair value accounting\u00e2\u20ac\u2122 (FVA) compared to \u00e2\u20ac\u02dchistoric cost accounting\u00e2\u20ac\u2122 (HCA)? In your critical opinion what are some of the risks attached to the adoption of fair or market value in financial reports?<\/p>\n<div><\/div>\n<div>readings:<\/div>\n<div>https:\/\/www.accaglobal.com\/sg\/en\/member\/discover\/cpd- articles\/corporate-reporting\/fair-valuesgp.html<\/div>\n<div>https:\/\/www.sheffield.ac.uk\/polopoly_fs\/1.892482!\/file\/Against- Hollow-Firms.pdf<\/div>\n<div>https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2018\/june\/ias b\/ap18c-gi.pdf<\/div>\n<div>https:\/\/blogs.cfainstitute.org\/marketintegrity\/2020\/02\/04\/the- push-to-revisit-goodwill-accounting\/<\/div>\n<div>https:\/\/www.cfauk.org\/-\/media\/files\/pdf\/pdf\/5- professionalism\/2-advocacy\/letters\/2014\/9- september\/goodwillamortisation.pdf<\/div>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>What are the assumed benefits of \u00e2\u20ac\u02dcfair value accounting\u00e2\u20ac\u2122 (FVA) compared to \u00e2\u20ac\u02dchistoric cost accounting\u00e2\u20ac\u2122 (HCA)? In your critical opinion what are some of the risks attached to the adoption of fair or market value in financial reports? readings: https:\/\/www.accaglobal.com\/sg\/en\/member\/discover\/cpd- articles\/corporate-reporting\/fair-valuesgp.html https:\/\/www.sheffield.ac.uk\/polopoly_fs\/1.892482!\/file\/Against- Hollow-Firms.pdf https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2018\/june\/ias b\/ap18c-gi.pdf https:\/\/blogs.cfainstitute.org\/marketintegrity\/2020\/02\/04\/the- push-to-revisit-goodwill-accounting\/ https:\/\/www.cfauk.org\/-\/media\/files\/pdf\/pdf\/5- professionalism\/2-advocacy\/letters\/2014\/9- september\/goodwillamortisation.pdf<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"disciplines":[644],"paper_types":[],"tagged":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/questions\/8783"}],"collection":[{"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/questions"}],"about":[{"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/types\/questions"}],"author":[{"embeddable":true,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/comments?post=8783"}],"version-history":[{"count":0,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/questions\/8783\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/media?parent=8783"}],"wp:term":[{"taxonomy":"disciplines","embeddable":true,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/disciplines?post=8783"},{"taxonomy":"paper_types","embeddable":true,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/paper_types?post=8783"},{"taxonomy":"tagged","embeddable":true,"href":"https:\/\/www.goodacademic.com\/blog\/wp-json\/wp\/v2\/tagged?post=8783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}