The Routledge Companion to Fair Value in Accounting (Routledge Companions in Business, Management and Accounting) (English Edition) by Gilad Livne,Garen Markarian

The Routledge Companion to Fair Value in Accounting (Routledge Companions in Business, Management and Accounting) (English Edition) by Gilad Livne,Garen Markarian

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:examin...

The Routledge Companion to Fair Value in Accounting (Routledge Companions in Business, Management and Accounting) (English Edition) by Gilad Livne,Garen Markarian

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 againstlooks 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 accountingexplores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investmentThis 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.

The routledge panion to fair value in accounting ebook. The routledge panion to fair value in accounting. The routledge panion to fair value and financial. Publisher description for the routledge panion to fair. The routledge panion to fair value and financial. Download the routledge panion to fair value and. Pension accounting and fair value research royal. The routledge panion to fair value and. The routledge panion to fair value and financial. Tax related implications of fair value accounting by kay. The routledge panion to fair value and financial reporting. The routledge panion to fair value and financial. What are the benefits amp disadvantages of fair value. The routledge panion to fair value and financial. The routledge panion to fair value and financial reporting.

Blaufus kay and jacob martin tax related implications of fair value accounting september 14 2017 forthing in the routledge panion to fair value in accounting and reporting edited by livne gilad and garen markarian. Explores fair value accounting in practice involvement in the great financial crisis implications for managerial reporting discretion pensation 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. Napier c 2007 pension accounting and fair value in p walton ed the routledge panion to fair value and financial reporting routledge abingdon pp 340 349.

Routledge companion to fair value in accounting hardcover book free shipping 464 32 free shipping australia wide routledge panion to fair value in accounting 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. Financial accounting reporting and regulation is a vast subject area of huge global importance with interest rising significantly in the light of the ongoing global financial crisis the authors begin with a broad overview of the subject of accounting setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting which are expanded on.

Alternatives to fair value geoff whittington 15 the relevance and reliability of fair value measurement allister wilson 16 the fair value principle and its impact on debt and equity jens wüstemann amp jannis bischof part 3 fair value in practice 17 fair value a cautionary tale from enron gee benston 18. The garland science website is no longer available to access and you have been automatically redirected to crcpress instructors all instructor resources see exceptions are now available on our instructor hub your garlandscience instructor credentials will not grant access to the hub but existing and new users may request access here the student resources previously accessed via. Bromwich m 2007 fair values imaginary prices and mystical markets in the routledge panion to fair value and financial reporting. Looks at fair value from a number of different theoretical perspectives including possible future uses alternative measurement paradigms and how it pares with other valuation models explores fair value accounting in practice including audit financial instruments impairments an investment banking perspective approaches to fair value in japan and the usa and enron s use of fair value.