The Use of Fair Value in IFRS

Accounting in Europe

Volumn 3, Issue 1, 2006, Pages 5-22

  Cairns, David ^a  

^a LONDON SCHOOL OF ECONOMICS   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34547612281     PISSN: 17449480     EISSN: 17449499     Source Type: Journal    
DOI: 10.1080/09638180600920053     Document Type: Article

References (40)

1. Benston, G. J. 2006. Worldwide Financial Reporting: The Development and Future of Accounting Standards, New York: Oxford University Press.
2. Cairns, D. 2002. Applying International Accounting Standards, London: Tolley LexisNexis.
3. Ernst & Young. 2005. How Fair is Fair Value?, London: Ernst & Young.
4. International Accounting Standards Board. 2006. International Financial Reporting Standards 2006, London: IASCF Publications.
5. IFRS 1 First-Time Adoption of IFRS
6. IFRS 2 Share-Based Payment
7. IFRS 3 Business Combinations
8. IFRS 4 Insurance Contracts
9. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
10. IFRS 7 Financial Instruments: Disclosure
11. IAS 16. 2004. Property, Plant and Equipment
12. IAS 32. 2003. Financial Instruments: Disclosure and Presentation
13. IAS 36. 2004. Impairment of Assets
14. IAS 38. 2004. Intangible Assets
15. IAS 39. 2004. Financial Instruments: Recognition and Measurement
16. 2005. The Fair Value Option
17. IAS 40. 2003. Investment Property
18. IAS 41. 2005. Agriculture
19. International Accounting Standards Committee. 1987, 1994, 2001. International Accounting Standards, London: IASC.
20. E40 Financial Instruments
21. E48 Financial Instruments
22. IAS 2 Inventories
23. IAS 3. 1976. Consolidated Financial Statements
24. IAS 6. 1977. Accounting Responses to Changing Prices
25. IAS 11 Construction Contracts
26. IAS 12 Income Taxes
27. IAS 15. 1981. Information Reflecting the Effects of Changing Prices
28. IAS 16. 1982. Accounting for Property, Plant and Equipment
29. IAS 16. 1993. Property, Plant and Equipment
30. IAS 17. 1982. Accounting for Leases
31. IAS 18. 1982. Revenue Recognition
32. IAS 18. 1993. Revenue
33. IAS 20. 1983. Accounting for Government Grants and Disclosure of Government Assistance
34. IAS 22. 1983. Accounting for Business Combinations
35. IAS 22. 1993. Business Combinations
36. IAS 25. 1986. Accounting for Investments
37. IAS 26. 1987. Accounting and Reporting by Retirement Benefit Plans
38. IAS 39. 1999. Financial Instruments: Recognition and Measurement
39. IAS 40. 2000. Investment Property
40. IAS 41. 2000. Agriculture