Essien, Etim Ndu

Critical Evaluation of the Fairness of the Fair Value Concept

Ewa, Uket Eko, Kechi Kankpang, Adesola, Adebisi Wasiu & Essien, Etim Ndu · Asian Journal of Economics, Business and Accounting · 2025

The research exercise is to appraise fairness in fair valuation methodology from the perspective in accounting and finance through analysing the application of fair value method of costing in International Financial Reporting Standards (IFRS) and assessing the usefulness of fair...