Comment :

ISBN 13 : 9781138656505

Contents :
Contributors: Alan Ball, Andrew Haldane, Andrew Lennard, Michel Magnan, Antonio Parbonetti, Ken Peasnell, Vera Palea, Amir Amel-Zadeh, Geoff Meeks, Christof Beuselinck, Arnt Verriest,Thomas A. Gilliam, Ronny K. Hofmann, John L. Campbell, Jenna d'Adduzio, Jon Duchac, Martin E. Persson, Frank L. Clarke, Graeme W. Dean, Kalin Kolev, Ester Chen, >Ilanit Gavious, Uriel Haran, Kay Blaufus, Martin Jacob, Yuri Biondi, Jun Chen, Yong Yu, Pietro Mazzola, Massimo De Buglio

Chapter Prologue: A reflection
1 Does the usage of fair values increase systemic risks?

PART I Standards and conceptual issues
2 Fair value and the Conceptual Framework
3 Fair value accounting: a standard-setting perspective
4 Have the standard-setters gone too far, or not far enough, with fair value accounting?
5 Shareholder value, financialization and accounting regulation: making sense of fair value adoption in the European Union

PART II Fair value, risk and financial crisis
6 Measuring fair value when markets malfunction: evidence from the financial crisis
7 Fair value accounting in financial institutions
8 Bank risk management and fair value accounting
9 The use of fair value accounting in risk management in non-financial firms

PART III Development
10 The history of the fair value term and its measurements
11 The fairness of fair value accounting: marking-to-market, marking-to-model and financial reporting management
12 Let the fox guard the henhouse: how relaxing the three-level fair value hierarchy increases the reliability of fair value estimates

PART IV Specific topics
13 Fair value accounting: a manager's perspective
14 Tax-related implications of fair value accounting
15 Fair value accounting and executive compensation
16 Fair value and the formation of financial market prices through ignorance and hazard
17 Fair value accounting: China experience
18 Fair value accounting and family firms

Nbre volumes : 0

Language : English

Figure(s) : Tableau(x)

Location : Nice Library

Material : Paper

Statement : Présent

Owner : Bibliothèque