Fair value measurement in financial reporting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hanover, Mass. [u.a.]
now Publ.
2014
|
| Schriftenreihe: | Foundations and trends in accounting : 8.2013,3/4
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | [X], 134 S. graph. Darst. |
| ISBN: | 9781601988867 |
Internformat
MARC
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| 020 | |a 9781601988867 |9 978-1-60198-886-7 | ||
| 035 | |a (OCoLC)919445447 | ||
| 035 | |a (DE-599)GBV818700009 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
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| 100 | 1 | |a Hodder, Leslie |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Fair value measurement in financial reporting |c Leslie Hodder, Patrick Hopkins and Katherine Schipper |
| 264 | 1 | |a Hanover, Mass. [u.a.] |b now Publ. |c 2014 | |
| 300 | |a [X], 134 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Foundations and trends in accounting : 8.2013,3/4 | |
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| 689 | 0 | 1 | |a Verkehrswert |0 (DE-588)4062990-9 |D s |
| 689 | 0 | |C b |5 DE-604 | |
| 700 | 1 | |a Hopkins, Patrick E. |e Verfasser |0 (DE-588)173623441 |4 aut | |
| 700 | 1 | |a Schipper, Katherine |e Verfasser |0 (DE-588)170070948 |4 aut | |
| 856 | 4 | 2 | |m Digitalisierung UB Regensburg - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028157416&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-028157416 | ||
Datensatz im Suchindex
| _version_ | 1804174935534338048 |
|---|---|
| adam_text | Contents
1 Introduction 3
2 The Evolving Concept of Fair Value as a Measurement
Attribute in Financial Reporting and its Application 9
2 1 Fair value as a measurement attribute in U S. GAAP
and IFRS................... 9
2.2 Distinguishing fair value measurement from fair value
accounting.................................................. 14
2 3 Fair value measurement compared to other
measurement bases........................................... 22
2 4 Criteria that might be applied to require or permit fair value
measurement................................................. 33
2.5 Evolution of fair value measurement in financial
reporting................................................... 42
3 Decision Usefulness of Fair Value
Measurements: Relevance 51
3.1 Why fair values and changes in fair values are relevant . . 51
3 2 Research assessing the predictive ability of fair values . . 61
3 3 Research assessing the value relevance of fair values . 69
3.4 Research assessing the risk relevance of fair values..... 74
ix
X
3.5 Operationalizing fair value amounts in research assessing
the decision usefulness of fair values....................... 78
4 Verifiability of Fair Value Measurements 83
4.1 Verifiability in the FASB s conceptual framework............ 84
4.2 Three maintained assumptions about verifiability
and accounting measurement................................... 88
4.3 Illustration of research design issues in
verifiability-related research............................... 98
5 Fair Value Measurement and Real Effects: Pro-cyclicality
and Contagion 107
5.1 Arguments linking fair value measurement to
pro-cyclicality and contagion ...............................108
5.2 Research design issues in analyses of the link between fair
value measurement and real effects...........................112
6 Conclusion 119
Acknowlegements 123
References
125
|
| any_adam_object | 1 |
| author | Hodder, Leslie Hopkins, Patrick E. Schipper, Katherine |
| author_GND | (DE-588)173623441 (DE-588)170070948 |
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| bvnumber | BV042726316 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)919445447 (DE-599)GBV818700009 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV042726316 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T07:08:18Z |
| institution | BVB |
| isbn | 9781601988867 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028157416 |
| oclc_num | 919445447 |
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| physical | [X], 134 S. graph. Darst. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | now Publ. |
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| series2 | Foundations and trends in accounting : 8.2013,3/4 |
| spelling | Hodder, Leslie Verfasser aut Fair value measurement in financial reporting Leslie Hodder, Patrick Hopkins and Katherine Schipper Hanover, Mass. [u.a.] now Publ. 2014 [X], 134 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Foundations and trends in accounting : 8.2013,3/4 Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Verkehrswert (DE-588)4062990-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Verkehrswert (DE-588)4062990-9 s b DE-604 Hopkins, Patrick E. Verfasser (DE-588)173623441 aut Schipper, Katherine Verfasser (DE-588)170070948 aut Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028157416&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hodder, Leslie Hopkins, Patrick E. Schipper, Katherine Fair value measurement in financial reporting Rechnungslegung (DE-588)4128343-0 gnd Verkehrswert (DE-588)4062990-9 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4062990-9 |
| title | Fair value measurement in financial reporting |
| title_auth | Fair value measurement in financial reporting |
| title_exact_search | Fair value measurement in financial reporting |
| title_full | Fair value measurement in financial reporting Leslie Hodder, Patrick Hopkins and Katherine Schipper |
| title_fullStr | Fair value measurement in financial reporting Leslie Hodder, Patrick Hopkins and Katherine Schipper |
| title_full_unstemmed | Fair value measurement in financial reporting Leslie Hodder, Patrick Hopkins and Katherine Schipper |
| title_short | Fair value measurement in financial reporting |
| title_sort | fair value measurement in financial reporting |
| topic | Rechnungslegung (DE-588)4128343-0 gnd Verkehrswert (DE-588)4062990-9 gnd |
| topic_facet | Rechnungslegung Verkehrswert |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028157416&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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