Fair Value Measurement in Financial Reporting by Katherine Schipper
Home > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements > Fair Value Measurement in Financial Reporting
Fair Value Measurement in Financial Reporting

Fair Value Measurement in Financial Reporting


     0     
5
4
3
2
1



International Edition


About the Book

The purpose of this monograph is to present practical and conceptual issues related to fair value measurement in financial reporting and to evaluate certain research design aspects of empirical research that investigates the information properties of fair value measurement, both in an absolute sense and in comparison to other measurement bases. Although the primary focus is on fair value measurement, the evaluation of existing research and suggestions for future research are germane to researchers interested in examining the information properties of any accounting measurement basis. The 2008 financial crisis increased public scrutiny and brought accounting measurement to the forefront of policy debate, including debate characterized by polarizing rhetoric. Fair Value Measurement in Financial Reporting focuses the discussion on the design and execution of rigorous, inferentially valid empirical research that can inform this debate. The authors begin with a historical overview of the use of fair value measurement based on the writings of prominent nineteenth and twentieth century accounting scholars. Except in the historical overview, the discussion is structured around the conceptual frameworks developed by the Financial Accounting Standards Board and International Accounting Standards Board. This has two advantages: (1) this structure helps to link research to the practical task of setting accounting standards guided by the conceptual framework, and (2) it makes salient some of the difficulties encountered in the design and interpretation of research related to fair value measurement. Following the introduction, section 2 describes the fair value measurement attribute and distinguishes it from fair value accounting. Section 3 discusses concepts related to the decision usefulness of financial statement elements measured using the fair value attribute. Section 4 analyzes the enhancing qualitative characteristic verifiability in the context of accounting measurement. Section 5 discusses the relation between fair value measurement and macroeconomic effects. Finally, the authors discuss claims that use of the fair value measurement attribute causes procyclical behavior among financial institutions and that accounting standards have become increasingly fair-value-oriented during the last two decades


Best Sellers



Product Details
  • ISBN-13: 9781601988867
  • Publisher: Now Publishers
  • Publisher Imprint: Now Publishers
  • Height: 234 mm
  • No of Pages: 146
  • Series Title: Foundations and Trends(r) in Accounting
  • Weight: 263 gr
  • ISBN-10: 1601988869
  • Publisher Date: 23 Dec 2014
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Spine Width: 8 mm
  • Width: 156 mm


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Fair Value Measurement in Financial Reporting
Now Publishers -
Fair Value Measurement in Financial Reporting
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Fair Value Measurement in Financial Reporting

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!