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" The Routledge companion to fair value in accounting / "
edited by Gilad Livne and Garen Markarian.
Document Type
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BL
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Record Number
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842484
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Title & Author
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The Routledge companion to fair value in accounting /\ edited by Gilad Livne and Garen Markarian.
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Edition Statement
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First edition.
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Publication Statement
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New York :: Routledge,, 2018.
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Series Statement
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Routledge companions in business, management and accounting
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Page. NO
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1 online resource (xvii, 342 pages)
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ISBN
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1315621878
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: 1317221303
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: 1317221311
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: 131722132X
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: 9781315621876
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: 9781317221302
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: 9781317221319
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: 9781317221326
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9781138656505
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Bibliographies/Indexes
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Includes bibliographical references and index.
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Contents
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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.
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Subject
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Fair value-- Accounting.
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Subject
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BUSINESS ECONOMICS-- Accounting-- Financial.
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Subject
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Fair value-- Accounting.
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Dewey Classification
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657/.7
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LC Classification
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HF5681.V3R68 2018eb
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Added Entry
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Livne, Gilad
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Markarian, Garen
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Parallel Title
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Companion to fair value in accounting
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