id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
iqtishad-1236	Majid, Jamaluddin; Haliding, Safri	The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.	2014	22	.pdf	application/pdf	8578	456	45	However, previously studies mention that fair value accounting suffers from some serious limitations and disadvantages such as issues in market approach, income approach, and cost approach, (for instance: Ball, 2006; Barth, 2007; Deans, 2007; Penman, 2007; Benston, 2008;Ramanna, 2008; Barth and Taylor, 2009; Holban (Oncioiu),and Oncioiu, 2009; So and Smith, 2009; Xia and Monroe, 2010; Jr, 2011).Therefore, Penman (2007) is questioning that whether fair value accounting is really measuring the economic value and market value of businesses activities. The first section provides the information on fair value accounting and the primary drives of International accounting standard setters.	cache/iqtishad-1236.pdf	txt/iqtishad-1236.txt
