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The Routledge Companion to Fair Value in Accounting (Hardcover)
Loot Price: R6,297
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The Routledge Companion to Fair Value in Accounting (Hardcover)
Series: Routledge Companions in Business, Management and Marketing
Expected to ship within 12 - 17 working days
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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.
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