Findings of positive accounting res

Findings of positive accounting research, however, have informed debates on important accounting
issues. For example, positive accounting research has helped shape the recent fair value debate
(Barth et al., 2001; Holthausen & Watts, 2001). The fair value debate centers on whether fair value should be mandated as a measurement attribute in financial statements. The debate on market value is actually very old (Chambers, 1966; Ijiri, 1975; Littleton, 1953; MacNeal, 1939; Paton & Littleton,1940). Empirical evidence, however, now exists on the pros and cons of fair value measurement. For example, the value relevance literature has documented that fair value of assets is value relevant in some settings (American Accounting Association Financial Accounting Standards Committee, 2005;landsman, 2007). On the other hand, such accounting sources argued that fair value is a soft measure

Hasil (Bahasa Indonesia) 2:

Temuan penelitian akuntansi positif, bagaimanapun, telah memberitahu perdebatan tentang akuntansi penting
masalah. Sebagai contoh, penelitian akuntansi positif telah membantu membentuk perdebatan nilai wajar baru-baru ini
(Barth et al, 2001;. Holthausen & Watts, 2001). Adil pusat perdebatan tentang apakah nilai nilai wajar harus dimandatkan sebagai atribut pengukuran dalam laporan keuangan. Perdebatan tentang nilai pasar sebenarnya sangat tua (Chambers, 1966; Ijiri, 1975; Littleton, 1953; MacNeal, 1939; Paton & Littleton, 1940). Bukti empiris, namun, sekarang ada di pro dan kontra dari pengukuran nilai wajar. Sebagai contoh, nilai relevansi literatur telah mendokumentasikan bahwa nilai wajar aset adalah nilai yang relevan di beberapa pengaturan (Amerika Akuntansi Keuangan Ikatan Komite Standar Akuntansi, 2005; penghuni darat, 2007). Di sisi lain, sumber akuntansi seperti dikatakan bahwa nilai wajar adalah ukuran lembut