The Routledge Companion to Fair Value in Accounting Contributor(s): Livne, Gilad (Editor), Markarian, Garen (Editor) |
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ISBN: 113865650X ISBN-13: 9781138656505 Publisher: Routledge OUR PRICE: $266.00 Product Type: Hardcover - Other Formats Published: June 2018 |
Additional Information |
BISAC Categories: - Business & Economics | Accounting - General - Business & Economics | Accounting - Financial - Business & Economics | Finance - General |
Dewey: 657.7 |
LCCN: 2018002849 |
Series: Routledge Companions in Business, Management and Accounting |
Physical Information: 360 pages |
Descriptions, Reviews, Etc. |
Publisher Description: 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:
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. |