The Routledge companion to fair value in accounting /
General Material Designation
[Book]
First Statement of Responsibility
edited by Gilad Livne and Garen Markarian.
EDITION STATEMENT
Edition Statement
First edition.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
New York :
Name of Publisher, Distributor, etc.
Routledge,
Date of Publication, Distribution, etc.
2018.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource (xvii, 342 pages)
SERIES
Series Title
Routledge companions in business, management and accounting
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references and index.
CONTENTS NOTE
Text of Note
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.