The Routledge Companion to Fair Value and Financial Reporting

- Walton, P: Routledge Companion to Fair Value and Financial R

af

indgår i serie Routledge Companions in Business, Management and Accounting


The Routledge Companion to Fair Value and Financial Reporting
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Format:
Bog, hardback
Udgivelsesdato:
24-05-2007
Sprog:
Engelsk
Sidetal:
424
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Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting.Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: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 perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation modelsexplores 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 valueAn outstanding resource, 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.

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Udgivelsesdato:
24-05-2007
ISBN13:
9780415423564
Vægt:
907 g
Dybde:
254 mm
Bredde:
171 mm
Højde:
248 mm
Format:
Hardback
Forfattere
Bibliotekernes beskrivelse 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. This title explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, and Enron's use of fair value. 10 Line drawings, black and white; 29 Tables, black and white; 10 Illustrations, black and white

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