The Routledge companion to fair value in accounting /
نام عام مواد
[Book]
نام نخستين پديدآور
edited by Gilad Livne and Garen Markarian.
وضعیت ویراست
وضعيت ويراست
First edition.
وضعیت نشر و پخش و غیره
محل نشرو پخش و غیره
New York :
نام ناشر، پخش کننده و غيره
Routledge,
تاریخ نشرو بخش و غیره
2018.
مشخصات ظاهری
نام خاص و کميت اثر
1 online resource (xvii, 342 pages)
فروست
عنوان فروست
Routledge companions in business, management and accounting
یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references and index.
یادداشتهای مربوط به مندرجات
متن يادداشت
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.