Articles liés à The Routledge Companion to Fair Value in Accounting

The Routledge Companion to Fair Value in Accounting - Couverture souple

Livre 70 sur 102: Routledge Companions in Business, Management and Accounting
 
9780367656133: The Routledge Companion to Fair Value in Accounting
Couverture souple
ISBN 10 : 0367656132 ISBN 13 : 9780367656133
Editeur : Routledge, 2020

Synopsis

The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings.



Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which:







  • examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against






  • looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting






  • explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment




This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Gilad Livne is Professor of Accounting at the University of Exeter, UK.

Garen Markarian is Chair of Financial Accounting at WHU-Koblenz, Germany and Professor of Accounting at the University of Exeter, UK.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Routledge
Date d'édition
2020
Langue
anglais
ISBN 10 
0367656132
ISBN 13 
9780367656133
Reliure
Broché
Nombre de pages
360
Éditeur
Livne Gilad, Markarian Garen
Coordonnées du fabricant
Buchpark GmbH
https://www.buchpark.de

Krügerweg 1
Trebbin
Brandenburg
14959
Allemagne