The nature of fair value

The Routledge Companion to Fair Value and Financial Reporting

Volumn , Issue , 2012, Pages 3-8

  Walton, Peter ^a  

^a ESSEC BUSINESS SCHOOL   (France)

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Indexed keywords

EID: 85083411821     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (10)

1. Chambers, R.J. (1995) An Accounting Thesaurus: 500 Years of Accounting. Oxford, Elsevier Science.
2. Dean, G. and Clarke, F. (2005) '"True and fair" and "fair value": accounting and legal will-o'-the-wisps', Abacus Vol. 41, No. 2, pp. i-viii.
3. Dicksee, L.R. (1919) Auditing: A Practical Manual for Auditors (11th edn). London, Gee & Co.
4. Lisle, G. (1903) Encyclopedia of Accounting. Edinburgh, Green.
5. Montgomery, R.H. (1922) Auditing (3rd edn). New York, Ronald Publications.
6. Richard, J. (2004) 'The secret past of fair value: lessons from history applied to the French case', Accounting in Europe Vol. 1, pp. 93-107.
7. Rose, K.R. (1996) An Economic and Legal Perspective on Electric Utility Transition Costs. Columbus, Ohio, The National Regulatory Research Institute.
8. Rutterford, J. (2004) 'From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques', Accounting, Business and Financial History Vol. 14, pp. 115-149.
9. Walton, P. (1995) 'International accounting and history' in Walton, P. (ed.) European Financial Reporting-A History. London, Academic Press, pp. 1-10.
10. Walton, P. (2006) 'Fair value and executory contracts: moving the boundaries in international accounting', Accounting and Business Research Vol. 36, No. 4, pp. 337-343.