The Routledge Companion to Fair Value in Accounting PDF Download
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Author: Gilad Livne
Publisher: Routledge
ISBN: 131722132X
Category : Business & Economics
Languages : en
Pages : 346
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Book Description
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.
Author: Gilad Livne
Publisher: Routledge
ISBN: 131722132X
Category : Business & Economics
Languages : en
Pages : 346
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Book Description
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.
Author: Gerald I. White
Publisher: John Wiley & Sons
ISBN: 0471375942
Category : Business & Economics
Languages : en
Pages : 786
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Book Description
Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Author: Malcolm Smith
Publisher: SAGE
ISBN: 1529787548
Category : Business & Economics
Languages : en
Pages : 409
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Book Description
This unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.
Author: Philip Brown
Publisher: Routledge
ISBN: 1135077584
Category : Business & Economics
Languages : en
Pages : 443
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Book Description
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.
Author: Said Dermime
Publisher: Frontiers Media SA
ISBN: 2889718638
Category : Medical
Languages : en
Pages : 284
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Book Description
Author: Christopher Fettweis
Publisher: Columbia University Press
ISBN: 0231547412
Category : Political Science
Languages : en
Pages : 226
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Book Description
With the collapse of the Soviet Union, the United States was left as the world’s sole superpower, which was the dawn of an international order known as unipolarity. The ramifications of imbalanced power extend around the globe—including the country at the center. What has the sudden realization that it stands alone atop the international hierarchy done to the United States? In Psychology of a Superpower, Christopher J. Fettweis examines how unipolarity affects the way U.S. leaders conceive of their role, make strategy, and perceive America’s place in the world. Combining security, strategy, and psychology, Fettweis investigates how the idea of being number one affects the decision making of America’s foreign-policy elite. He examines the role the United States plays in providing global common goods, such as peace and security; the effect of the Cold War’s end on nuclear-weapon strategy and policy; the psychological consequences of unbalanced power; and the grand strategies that have emerged in unipolarity. Drawing on psychology’s insights into the psychological and behavioral consequences of unchecked power, Fettweis brings new insight to political science’s policy-analysis toolkit. He also considers the prospect of the end of unipolarity, offering a challenge to widely held perceptions of American indispensability and asking whether the unipolar moment is worth trying to save. Psychology of a Superpower is a provocative rethinking of the risks and opportunities of the global position of the United States, with significant consequences for U.S. strategy, character, and identity.
Author: Ali Abdulrazzaq
Publisher: Emirates Center for Strategic Studies and Research
ISBN: 9948002989
Category : Antiques & Collectibles
Languages : en
Pages : 11
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Book Description
The study discusses the industrial sector in the GCC sector and identifies the challenges facing diversification strategies in the GCC economies. The financial sector is undergoing extensive restructuring and reform worldwide, which is reflected in the GCC financial sector too. Many countries have established industrial and development finance institutions (IDFIs), which provide credit and financial support to the industrial sector. Project and capital financing is the major activity of all IDFIs in the region, for the primary purpose of achieving a number of developmental objectives. Lending is the most important source of financing, with restrictive conditions attached to the use of local production factors. The future roles of IDFIs will be affected by macroeconomic changes in the GCC region, especially the anticipated decline in public sector resources, changes in the financial sector and the industrial development strategies of countries. The IDFIs will not only be faced with threats to privatization and more difficult access to subsidized public funds, but they may also experience greater competition in their markets from a number of sources. The IDFIs will have to adapt to new realities and identify their markets, services, customers and appropriate lending policies.
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 816
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Book Description
Author: David Lewin
Publisher: Emerald Group Publishing
ISBN: 1784413798
Category : Business & Economics
Languages : en
Pages : 189
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Book Description
Advances in Industrial and Labor Relations is a refereed research volume published annually or biannually.
Author: DIANE Publishing Company
Publisher: DIANE Publishing
ISBN: 9780788140839
Category :
Languages : en
Pages : 42
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Book Description
To determine the costs & benefits of the Clean Air Act (CAA) enacted before the 1990 amendments, EPA is undertaking a retrospective study, using a sequential, six step methodology. This study will compare the economic, health & environmental conditions that have resulted from the CAA amend. enacted before 1990 with projections of what these conditions would have been without the amend. For the second study EPA will contrast the effects of air quality standards imposed by legislation enacted before 1990 with the effects of all potential post-1990 standards.
