Abstract
Despite the clear tendency to give more importance to fair value for the reporting of assets and liabilities, investments managers of financial instruments have not optimally integrated these accounting considerations in the decision making process. This paper aims to provide practical guidance to accountants and financial executives, especially in financial institutions, to carry out a more appropriate investment management process. To achieve this goal, examines the recent international accounting standards dealing with measurement and disclosure of fair value; identifies the fair value measurement techniques and approaches applied in investment in financial instruments by companies in different countries; discusses the accounting issues relevant to investment decisions, emphasizing issues concerning the classification of such investments and the level of hierarchy where to report the fair value of the investment; and presents a guidance for making investment decisions taking into account the interaction with the accounting treatment.
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