Call for Papers:Vol.11 Issue.2

Submission
Last date		 28-Apr-2025
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-11,Issue-2. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements
PaperId: :  13578
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 7 Issue 1 2021
DUI:    16.0415/IJARIIE-13578
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
JAVAREGOWDA.P.KGOVERNMENT FIRST GRADE COLLEGE K.R.PET, MANDYA

Abstract

COMMERCE
Fair Value, Market Value, GAAP, Covid-19, Accuracy of valuation, Incomparability.
Fair value refers to the actual value of an asset a product, stock, or security that is agreed upon by both the seller and the buyer. It is determined in order to come up with an amount or value that is fair to the buyer without putting the seller on the losing end. Market value fluctuates more than fair value. With fair value accounting, valuations are more accurate, such that the valuations can follow when prices go up or down. Fair value accounting is a type of accounting in which companies measure and report certain assets and liabilities at prices equal to their fair value. Fair value means that assets are reported at the price the company would receive if they sold them and liabilities are reported at the value the company would receive if they were relieved of them. The purpose of this method is for creating realistic financial statements. Companies reporting under this method have financial statements that are more accurate than those not using this method. When assets and liabilities are reported for their actual value, it results in more realistic financial statements. The corona virus disease 2019 (COVID-19) is throwing a wrench into fair value measurements. Even the basic definition of fair value requires a closer look. Which assumptions would a market participant use? Are those assumptions incorporated into your valuation technique? Are you missing something? Also, when is the last time you calibrated your valuation technique? Calibration is important to make sure your valuation technique reflects current market conditions. Calibration can also help you identify a missing element.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE JAVAREGOWDA.P.K. "A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements" International Journal Of Advance Research And Innovative Ideas In Education Volume 7 Issue 1 2021 Page 661-666
MLA JAVAREGOWDA.P.K. "A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements." International Journal Of Advance Research And Innovative Ideas In Education 7.1(2021) : 661-666.
APA JAVAREGOWDA.P.K. (2021). A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements. International Journal Of Advance Research And Innovative Ideas In Education, 7(1), 661-666.
Chicago JAVAREGOWDA.P.K. "A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements." International Journal Of Advance Research And Innovative Ideas In Education 7, no. 1 (2021) : 661-666.
Oxford JAVAREGOWDA.P.K. 'A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements', International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 1, 2021, p. 661-666. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/A_BRIEF_ANALYSIS_ABOUT_the_Corona_virus_AND_fair_value_measurements_ijariie13578.pdf (Accessed : ).
Harvard JAVAREGOWDA.P.K. (2021) 'A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements', International Journal Of Advance Research And Innovative Ideas In Education, 7(1), pp. 661-666IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/A_BRIEF_ANALYSIS_ABOUT_the_Corona_virus_AND_fair_value_measurements_ijariie13578.pdf (Accessed : )
IEEE JAVAREGOWDA.P.K, "A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements," International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 1, pp. 661-666, Jan-Feb 2021. [Online]. Available: https://ijariie.com/AdminUploadPdf/A_BRIEF_ANALYSIS_ABOUT_the_Corona_virus_AND_fair_value_measurements_ijariie13578.pdf [Accessed : ].
Turabian JAVAREGOWDA.P.K. "A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 7 number 1 ().
Vancouver JAVAREGOWDA.P.K. A BRIEF ANALYSIS-ABOUT the Corona virus AND fair value measurements. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2021 [Cited : ]; 7(1) : 661-666. Available from: https://ijariie.com/AdminUploadPdf/A_BRIEF_ANALYSIS_ABOUT_the_Corona_virus_AND_fair_value_measurements_ijariie13578.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads



Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
HRM PRACTICES ON EMPLOYEE RETENTION IN HDFC BANKCommerce R. Dharunika Download
BENEFICIARY AND SATISFACTION LEVEL OF SENIOR CITIZEN SAVINGS SCHEMECOMMERCE AND MANAGEMENTSandeep K Download
IMPACT OF PRADHAN MANTRI MUDRA YOJANA ON FINANCIAL INCLUSION AND ENTREPRENEURIAL GROWTHCOMMERCERAJKUMAR S Download
Effectiveness Of Mahila Samman Saving Scheme On Women's Financial EmpowermentCommerce S. Swetha Download
Impact Of Merger on Syndicate Bank with Canara Bank with Special Reference to Singanallur BranchCommerceR. Sowmiya Download
Impact Of Customer Relationship Management Practices And Their Service Quality Of Union Bank Of India In Tirupur CityCommerceP. Priyadharshini Download
Impact Of Diversity And Inclusion On Organisational Performance And Employee Engagement At KGISLITMR.GANESAN.M Download
A STUDY ON IMPACT OF HR POLICIES ON EMPLOYEE TURNOVER RATES IN SPARKOUT TECH SOLUTIONS PVT (LTD) COMPANY ,COIMBATORECommerce, BusinessDr. G. Rajeshwari Download
ELECTRONIC BANKING SECURITY - AT A GLANCECommerceDr.G.Chinna Durai Download
Youth Perceptions on Ease of Doing Business (EoDB): A Comparative Study of College and University StudentsCommerceDr. Arjun Gope Download
Scaling of Public Distribution System (PDS) After the PandemicCommerce Dr. Rachita Singh Download
The Impact of Financial Literacy on Investment DecisionsCommerceDr. Rachita Singh Download
JOB SATISFACTION IN THE WORKPLACE: A CASE STUDY OF HCL LTD.commerce (Business Administration)DR. Abdul Haque Download
A STUDY ON CUSTOMER PERCEPTION THROUGH CORPORATE SOCIAL RESPONSIBILITY”commerce SHILPA Download
A Study on Impact of Advertising on the behavior of children and Adolescencecommerce M. BHAGYA SHREE Download
12