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Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View · Study

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ChapterFair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

Geoffrey Whittington2013

Chapter2013

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

Geoffrey Whittington

23 citations·0/0 files stored·Springer eBooks

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

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References

1961The Theory and Measurement of Business Income 1966Accounting, evaluation, and economic behavior 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective 2006Including Estimates of the Future in Today's Financial Statements 2007Financial Reporting and Global Capital Markets 2009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger 2007On the IASB comprehensive income project: an analysis of the case for dual income display 1970Second Thoughts on Continuously Contemporary Accounting1

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2015Value relevance and corporate responsibility reporting in the South African context : an alternate view post king-III

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2010Hicksian Income in the Conceptual Frameworkarticle · 4 shared references 2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Projectarticle · 4 shared references 2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reportingarticle · 3 shared references 2010Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidencearticle · 3 shared references 2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatismarticle · 3 shared references 2011The Role of Fair Value Measurement in the Recent Financial Cruncharticle · 3 shared references

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Year2013

Typechapter

Published2013-11-05

VenueSpringer eBooks

Languageen

Citations23

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1007/978-1-4614-8097-6_10

openalex_workW4237113235

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