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Routledge Companion to Fair Value and Financial Reporting

Peter Walton
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      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 againstlooks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation modelsexplores 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 valueAn 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.
      Format: CONTRIBUTORS: Peter Walton EAN: 9780415423564 COUNTRY: United Kingdom PAGES: WEIGHT: 940 g HEIGHT: 246 cm
      PUBLISHED BY: Taylor & Francis Ltd DATE PUBLISHED: 2007-05-24 CITY: GENRE: BUSINESS & ECONOMICS / General, BUSINESS & ECONOMICS / Finance / General WIDTH: 174 cm SPINE:

      Book Themes:

      Economics, Financial accounting, Financial reporting, financial statements, Business strategy

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      Peter Walton Ph.D. FCCA is a researcher and journalist specialised in international accounting. He is a director of the ESSEC-KPMG Financial Reporting Chair at ESSEC Business School and editor of World Accounting Report (published by informa) and Accounting in Europe (published by Taylor & Francis).
      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 againstlooks at fair value from a number of different theoretical perspectives, including possible future uses, alternative measurement paradigms and how it compares with other valuation modelsexplores 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 valueAn 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.
      Format: CONTRIBUTORS: Peter Walton EAN: 9780415423564 COUNTRY: United Kingdom PAGES: WEIGHT: 940 g HEIGHT: 246 cm
      PUBLISHED BY: Taylor & Francis Ltd DATE PUBLISHED: 2007-05-24 CITY: GENRE: BUSINESS & ECONOMICS / General, BUSINESS & ECONOMICS / Finance / General WIDTH: 174 cm SPINE:

      Book Themes:

      Economics, Financial accounting, Financial reporting, financial statements, Business strategy

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      Peter Walton Ph.D. FCCA is a researcher and journalist specialised in international accounting. He is a director of the ESSEC-KPMG Financial Reporting Chair at ESSEC Business School and editor of World Accounting Report (published by informa) and Accounting in Europe (published by Taylor & Francis).

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