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Routledge Companion to Fair Value and Financial Reporting

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accounting measurement models
advanced fair value measurement techniques
audit methodologies
Biological Assets
capital market valuation
Carrying Amount
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Current IASB
Entity's Future Cash
Entity’s Future Cash
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Equity Instrument
Exit Price
Fair Value
FASB's Statement
FASB’s Statement
financial instrument analysis
Financial Reporting Information
Future Cash Flows
Global Financial Crisis
Hedge Accounting
Hedge Relationship
Historical Cost
Historical Cost Accounting
IASB
IASB Definition
IASB's Discussion Paper
IASB's Framework
IASB’s Discussion Paper
IASB’s Framework
IFRS
IFRS Financial Statement
impairment assessment
Impairment Testing
Interest Rate Swaps
International Accounting Standards Board
International Financial Reporting Standards
pension fund accounting
Recoverable Amount
Revaluation Model
SSAP

Product details

  • ISBN 9780415423564
  • Weight: 940g
  • Dimensions: 174 x 246mm
  • Publication Date: 24 May 2007
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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Description

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 against
  • looks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares 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

An 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.

About

Peter Walton Ph.D. FCCA is a researcher and journalist specialised in international accounting. He is a director of the ESSEC-KPMG Financial Reporting Chair at ESSEC Business School and editor of World Accounting Report (published by informa) and Accounting in Europe (published by Taylor & Francis).