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| Source | Internet Archive |
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LEADER: 03096cam a2200337 a 4500
001 2006100799
003 DLC
005 20100511082059.0
008 061207s2007 enka b 001 0 eng
010 $a 2006100799
015 $aGBA724097$2bnb
016 7 $a013704281$2Uk
020 $a0415423562 (hbk.)
020 $a9780415423564 (hbk.)
035 $a(OCoLC)ocm76940019
040 $aDLC$cDLC$dBTCTA$dBAKER$dBWKUK$dYDXCP$dUKM$dOCLNG$dP4I$dDLC
050 00 $aHF5681.B2$bR68 2007
082 00 $a657/.3$222
245 04 $aThe Routledge companion to fair value and financial reporting /$cedited by Peter Walton.
246 30 $aFair value and financial reporting
260 $aLondon ;$aNew York :$bRoutledge,$c2007.
300 $axviii, 404 p. :$bill. ;$c26 cm.
440 0 $aRoutledge companions
504 $aIncludes bibliographical references and index.
505 0 $aPart 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.
650 0 $aFinancial statements.
650 0 $aFair value$xAccounting$xStandards.
650 0 $aInternational business enterprises$xAccounting$xStandards.
700 1 $aWalton, Peter J.
856 41 $3Table of contents only$uhttp://www.loc.gov/catdir/toc/ecip076/2006100799.html
856 42 $3Publisher description$uhttp://www.loc.gov/catdir/enhancements/fy0731/2006100799-d.html