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- 2006100799 alternative "Fair value and financial reporting".
- 2006100799 contributor B10468843.
- 2006100799 created "2007.".
- 2006100799 date "2007".
- 2006100799 date "2007.".
- 2006100799 dateCopyrighted "2007.".
- 2006100799 description "Includes bibliographical references and index.".
- 2006100799 description "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.".
- 2006100799 extent "xviii, 404 p. :".
- 2006100799 identifier "0415423562 (hbk.)".
- 2006100799 identifier "9780415423564 (hbk.)".
- 2006100799 identifier 2006100799-d.html.
- 2006100799 identifier 2006100799.html.
- 2006100799 isPartOf "Routledge companions".
- 2006100799 issued "2007".
- 2006100799 issued "2007.".
- 2006100799 language "eng".
- 2006100799 publisher "London ; New York : Routledge,".
- 2006100799 subject "657/.3 22".
- 2006100799 subject "Fair value Accounting Standards.".
- 2006100799 subject "Financial statements.".
- 2006100799 subject "HF5681.B2 R68 2007".
- 2006100799 subject "International business enterprises Accounting Standards.".
- 2006100799 tableOfContents "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.".
- 2006100799 title "Fair value and financial reporting".
- 2006100799 title "The Routledge companion to fair value and financial reporting / edited by Peter Walton.".
- 2006100799 type "text".