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The Routledge companion to fair value in accounting / edited by Gilad Livne and Garen Markarian.
| Other author | Livne, Gilad. |
| Other author | Markarian, Garen. |
| Format | Electronic |
| Edition | First Edition. |
| Publication Info | London : New York : Routledge, Taylor & Francis Group 2018. |
| Description | xvii, 342 pages ; 26 cm. |
| Supplemental Content | Full text available from Taylor & Francis eBooks |
| Supplemental Content | Full text available from eBooks on EBSCOhost |
| Subjects |
| Variant title | Companion to fair value in accounting |
| Series | Routledge companions in business, management and accounting |
| Contents | Standards and conceptual issues -- Fair value and the conceptual framework -- Fair value accounting : a standard setting perspective -- Have the standard setters gone too far, or not far enough, with fair value accounting? -- Shareholder value, financialization and accounting regulation : making sense of fair value adoption in the European Union -- Fair value, risk and financial crisis -- Measuring fair value when markets malfunction : evidence from the financial crisis -- Fair value accounting in financial institutions -- Bank risk management : and fair value accounting -- The use of fair value accounting in risk management in non-financial firms -- Development (or other title) -- The history of the fair value term and its measurements -- The "fairness" of fair value accounting : marking-to-market, marking-to-model, and financial reporting management -- Let the fox guard the henhouse : how relaxing the three-level fair value hierarchy increases the reliability of fair value estimates -- Specific topics -- Fair value accounting : a manager's perspective -- Tax related implications of fair value accounting -- Fair value accounting and executive compensation -- Fair value and the formation of financial market prices through ignorance and hazard -- Fair value accounting : China experience -- Fair values and family firms -- Index. |
| Bibliography note | Includes bibliographical references and index. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2018002849 |
| ISBN | 9781138656505 (hardback) |
| ISBN | ebook |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | ✔ Available |