Store besparelser
Hurtig levering
Fri fragt over 499,-
Gemte
Log ind
0
Kurv
Bøger
Bestsellers
Kommer snart
Nyheder
Store besparelser
Fri fragt over 499,-
Hjem
Kategorier
Bestsellers
Kommer snart
Nyheder
FAQ
Konto
Kontakt
Kurv
  1. Bog
  2. Regnskaber
  3. Finansregnskaber
The Routledge Companion to Fair Value in Accounting
Engelsk
Foto på vej
Specifikationer
Sprog:
Engelsk
Sider:
346
ISBN-13:
9780367656133
Indbinding:
Paperback
Udgave:
ISBN-10:
0367656132
Kategori:
Finansregnskaber
Udg. Dato:
30 sep 2020
Længde:
28mm
Bredde:
243mm
Højde:
173mm
Forlag:
Taylor & Francis Ltd
Serie:
Routledge Companions in Business, Management and Marketing
Oplagsdato:
30 sep 2020
Forfatter(e):
Genre:

The Routledge Companion to Fair Value in Accounting

Engelsk
Paperback
Format:
Paperback
Om denne bog

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.

Vis mere
Forlags Vejl. pris
531,23 kr
Hos Booktok
572 kr
Læg i kurv nu
Sikker betaling
23 - 25 hverdage
Specifikationer
Sprog:
Engelsk
Sider:
346
ISBN-13:
9780367656133
Indbinding:
Paperback
Udgave:
ISBN-10:
0367656132
Kategori:
Finansregnskaber
Udg. Dato:
30 sep 2020
Længde:
28mm
Bredde:
243mm
Højde:
173mm
Forlag:
Taylor & Francis Ltd
Serie:
Routledge Companions in Business, Management and Marketing
Oplagsdato:
30 sep 2020
Forfatter(e):
Finder produkter...
Kategori sammenhænge