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The Routledge Companion to Fair Value in Accounting. 会計における公正価値必携
・ISBN 978-1-138-65650-5 2018 hard GB£ 260.00
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・ISBN 978-0-367-65613-3 2020 paper GB£ 62.99
￥19,955.- (税込) ※（※）価格はご注文時の参考価格となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-62187-6
| 著者・編者 | Livne, Gilad / Markarian, G. (eds.), |
|---|---|
| シリーズ | Routledge Companions in Business, Management and Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 360 pp. |
| 言語 | ENG |
| ニュース番号 | ＜645-915 645-P1941＞ |
解説
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings.
Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which:
- 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 and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting
- explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment
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.