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The Routledge Companion to Fair Value and Financial Reporting

Edited by: Peter Walton

Print publication date:  May  2007
Online publication date:  August  2012

Print ISBN: 9780415423564
eBook ISBN: 9780203815151
Adobe ISBN: 9781136713101

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Book description

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.

Table of contents

Prelims Download PDF
Chapter  1:  The Nature of Fair Value Download PDF
Chapter  2:  The Use of Fair Value in IFRS Download PDF
Chapter  3:  What SFAS 157 does, and does not, Accomplish Download PDF
Chapter  4:  The Case for Fair Value Download PDF
Chapter  5:  Fair Values: Imaginary Prices and Mystical Markets Download PDF
Chapter  6:  Recent History of Fair Value  Download PDF
Chapter  7:  Fair Value and Valuation Models Download PDF
Chapter  8:  Whither Fair Value Accounting? Download PDF
Chapter  9:  Between a Rock and a Hard Place? Download PDF
Chapter  10:  Fair Value and Capital Markets Download PDF
Chapter  11:  Fair Value: the Right Measurement Basis? Download PDF
Chapter  12:  Measurement in Accounting and Fair Value Download PDF
Chapter  13:  CCA – an Unsuccessful Attempt to Change the Measurement Basis  Download PDF
Chapter  14:  Alternatives to Fair Value Download PDF
Chapter  15:  The Relevance and Reliability of Fair Value Measurement  Download PDF
Chapter  16:  The Fair Value Principle and its Impact on Debt and Equity Download PDF
Chapter  17:  Fair Value Accounting Download PDF
Chapter  18:  The Insurance Industry and Fair Value Download PDF
Chapter  19:  Fair Value Measurement for Corporate Entities, Insurance Companies and Retail Banks Download PDF
Chapter  20:  Fair Value and the Auditor Download PDF
Chapter  21:  Fair Value Accounting in the USAs Download PDF
Chapter  22:  A Japanese Perspective on Fair Value Download PDF
Chapter  23:  Pension Accounting and Fair Value Download PDF
Chapter  24:  Fair Value Under IFRSs Download PDF
Chapter  25:  Fair Value and Financial Instruments Download PDF
Chapter  26:  Use of Fair Values in Impairment Testing Download PDF
Index Download PDF
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