商品簡介
The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach balance sheets will better reflect the current value of assets and liabilities. Yet, critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies.
This comprehensive edited book covers the contemporary theory and practice of fair value in accounting, providing advanced students and researchers with expert analysis of every facet of the field. Professionals in accounting will also find this incredible useful in considering new ways or working.
作者簡介
Gilad Livne is Professor of Accounting at the University of Exeter, UK.
Garen Markarian is Chair of Financial Accounting at WHU-Koblenz, Germany and Professor of Accounting at the University of Exeter, UK.
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