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Item Details
Title: THE ROUTLEDGE COMPANION TO FAIR VALUE AND FINANCIAL REPORTING
By: Peter Walton (Editor), David Tyrrall (Editor)
Format: Hardback

List price: £210.00
Our price: £189.00
Discount:
10% off
You save: £21.00
ISBN 10: 0415423562
ISBN 13: 9780415423564
Availability: Usually dispatched within 1-3 weeks.
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Publisher: TAYLOR & FRANCIS LTD
Pub. date: 24 May, 2007
Series: Routledge Companions in Business, Management and Accounting
Pages: 424
Description: 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 accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, and Enron's use of fair value.
Synopsis: Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by an internationally recognized expert, this book, on a controversial and intensely debated topic, is the only definitive reference source available on the topics of fair value and financial reporting.Drawing chapters from a diverse range of contributors on different aspects of the subject together into one volume, it: * 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 perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation models * explores fair value accounting in practice, including audit, financial instruments, impairments, an investment banking perspective, approaches to fair value in Japan and the USA, and Enron's use of fair value An outstanding resource, 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.
Illustrations: 10 black & white illustrations, 29 black & white tables, 10 black & white
Publication: UK
Imprint: Routledge
Returns: Returnable
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