Recent history of fair value

The Routledge Companion to Fair Value and Financial Reporting

Volumn , Issue , 2012, Pages 71-90

  Alexander, David ^a  

^a UNIVERSITY OF BIRMINGHAM   (United Kingdom)

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EID: 85083419215     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (13)

1. Barker, R. (2004) 'Reporting Financial Performance', Accounting Horizons, Vol. 18, No. 2, pp. 157-172.
2. Barth, M. and Landsman, W. (1995) 'Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting', Accounting Horizons, Vol. 9, No. 4, pp. 97-107.
3. Edwards, E. and Bell, P. (1961) The Theory and Measurement of Business Income, Berkeley, CA: University of California Press.
4. FASB (1999) Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value (204B).
5. Hicks, J. (1946) 'Value and Capital', in R. Parker and G. Harcourt (eds), Readings in the Concept and Measurement of Business Income (Cambridge: Cambridge University Press, 1969).
6. IASB (2001) Insight, London: IASB, October.
7. IASB (2003) Basis for Conclusions on ED4, Disposal of Non-current Assets and Presentation of Discontinued Operations.
8. IASB (2005) Measurement Bases for Financial Accounting-Measurement on Initial Recognition, London: IASB.
9. IASC (1989) Framework for the Preparation and Presentation of Financial Statements, London: IASC.
10. Nobes, C. (2001) Asset Measurement Bases in UK and IASC Standards, London: Certified Accountants Educational Trust.
11. Richard, J. (2002) 'The Concept of Fair Value in German and French Accounting Regulations 1673-1914', paper presented at European Accounting Association Annual Congress, Copenhagen, April.
12. Schipper, K. (2003) 'Principles-based Accounting Standards', Accounting Horizons, Vol. 17, No. 1, pp. 61-72.
13. Warrell, C. (2002) 'Book Review of Nobes (2001)', International Journal of Accounting, Vol. 37, pp. 365-367, Pergamon. 91