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The Routledge companion to fair value and financial reporting

Author: Peter J Walton
Publisher: London ; New York : Routledge, 2007.
Series: Routledge companions.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:

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. This title explores fair value  Read more...

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Genre/Form: Aufsatzsammlung
Electronic books
Additional Physical Format: Print version:
Routledge companion to fair value and financial reporting.
London ; New York : Routledge, 2007
(DLC) 2006100799
(OCoLC)76940019
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Peter J Walton
ISBN: 9781136713101 1136713107
OCLC Number: 810082507
Description: 1 online resource (xviii, 404 pages) : illustrations.
Contents: Part 1: Introduction --
1. Introduction: the nature of fair value / Peter Walton --
2. The use of fair value in IFRS / David Cairns --
3. What SFAS 157 does, and does not, accomplish / Alfred King --
4. The case for fair value / Ian Hague --
5. Fair values: imaginary prices and mystical markets / Michael Bromwich --
Part 2: Theoretical analysis --
6. Recent history of fair value / David Alexander --
7. Fair value and valuation models / Anne Cazavan Jeny --
8. Whither Fair Value? the future of fair value / Warren McGregor --
9. Between a rock and a hard place / Andrew Lennard --
10. Fair value and capital markets / Franck Missonier-Piera --
11. Fair value: the right measurement basis? / Kevin Stevenson --
12. Measurement in accounting and fair value / Petri Vehmanen --
13. CCA --
an unsuccessful attempt to change the measurement basis / Peter Walton --
14. Alternatives to fair value / Geoff Whittington --
15. The relevance and reliability of fair value measurement / Allister Wilson --
16. The fair value principle and its impact on debt and equity / Jens Wüstemann & Jannis Bischof --
Part 3: Fair value in practice --
17. Fair value: a cautionary tale from Enron / George Benston --
18. The insurance industry and fair value / Gabbi Ebbers --
19. Fair value measurement for corporate entities, insurance companies and retail banks from an investment banker's perspective / Dean Galligan --
20. Fair value and the auditor / Raphael Jacquemard --
21. Fair value accounting in the USA / Bob Jensen --
22. A Japanese perspective on fair value / Kenichi Akiba & Takashi Matabe --
23. Pension accounting and fair value / Christopher Napier --
24. Fair value in IFRS: issues for developing countries and SMEs / Paul Pacter --
25. Fair value and financial instruments / Andrew Spooner --
26. Fair value and IAS 36 / Caroline Woodward.
Series Title: Routledge companions.
Other Titles: Fair value and financial reporting
Responsibility: edited by Peter Walton.
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