Verfügbarkeit: The Routledge companion to fair value in accounting

The Routledge companion to fair value in accounting:

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Bibliographische Detailangaben
Weitere Verfasser:	Livne, Gilad (HerausgeberIn), Markarian, Garen (HerausgeberIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	London Routledge 2018
Schriftenreihe:	Routledge companions in business, management and accounting
Schlagworte:	Fair value > Accounting Fair-Value-Bewertung Rechnungswesen Aufsatzsammlung
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis
Beschreibung:	Enthält Literaturangaben
Beschreibung:	xvii, 342 Seiten Illustrationen, Diagramme
ISBN:	9781138656505

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MARC


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Datensatz im Suchindex

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adam_text	THE ROUTLEDGE COMPANION TO FAIR VALUE IN ACCOUNTING / : 2018 TABLE OF CONTENTS / INHALTSVERZEICHNIS STANDARDS AND CONCEPTUAL ISSUES FAIR VALUE AND THE CONCEPTUAL FRAMEWORK FAIR VALUE ACCOUNTING : A STANDARD SETTING PERSPECTIVE HAVE THE STANDARD SETTERS GONE TOO FAR, OR NOT FAR ENOUGH, WITH FAIR VALUE ACCOUNTING? SHAREHOLDER VALUE, FINANCIALIZATION AND ACCOUNTING REGULATION : MAKING SENSE OF FAIR VALUE ADOPTION IN THE EUROPEAN UNION FAIR VALUE, RISK AND FINANCIAL CRISIS MEASURING FAIR VALUE WHEN MARKETS MALFUNCTION : EVIDENCE FROM THE FINANCIAL CRISIS FAIR VALUE ACCOUNTING IN FINANCIAL INSTITUTIONS BANK RISK MANAGEMENT : AND FAIR VALUE ACCOUNTING THE USE OF FAIR VALUE ACCOUNTING IN RISK MANAGEMENT IN NON-FINANCIAL FIRMS DEVELOPMENT (OR OTHER TITLE) THE HISTORY OF THE FAIR VALUE TERM AND ITS MEASUREMENTS THE FAIRNESS OF FAIR VALUE ACCOUNTING : MARKING-TO-MARKET, MARKING-TO-MODEL, AND FINANCIAL REPORTING MANAGEMENT LET THE FOX GUARD THE HENHOUSE : HOW RELAXING THE THREE-LEVEL FAIR VALUE HIERARCHY INCREASES THE RELIABILITY OF FAIR VALUE ESTIMATES SPECIFIC TOPICS FAIR VALUE ACCOUNTING : A MANAGER S PERSPECTIVE TAX RELATED IMPLICATIONS OF FAIR VALUE ACCOUNTING FAIR VALUE ACCOUNTING AND EXECUTIVE COMPENSATION FAIR VALUE AND THE FORMATION OF FINANCIAL MARKET PRICES THROUGH IGNORANCE AND HAZARD FAIR VALUE ACCOUNTING : CHINA EXPERIENCE FAIR VALUES AND FAMILY FIRMS INDEX DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT. CONTENTS Contributors x Preface xv( Prologue; A reflection 1 1 Does the usage of fair values increase systemic risks? 3 Alan Ball and Andrew Haldane PARTI Standards and conceptual issues 23 2 Fair value and the Conceptual Framework 25 Andrew Lennard 3 Fair value accounting: a standard-setting perspective 41 Michel Magnan and Antonio Parbonetti 4 Have the standard-setters gone too far, or not far enough, with fair value accounting? 56 Ken Peasnell 5 5 Shareholder value, financialization and accounting regulation: making sense of fair value adoption in the European Union 73 Vera Pale a vii Contents PART II Fair value, risk and financial crisis 6 Measuring fair value when markets malfunction: evidence from the financial crisis Amir Amel-Zadeh and Geoff Meeks 7 Fair value accounting in financial institutions Christof Betiselinck and Amt Verriest 8 Bank risk management — and fair value accounting Thomas A. Gilliam and Ronny K. Hofmann 9 The use of fair value accounting in risk management in non-financial firms John L. Campbell, Jenna DAdduzio and Jon Dachac PART III Development 10 The history of the fair value term and its measurements Martin E. Persson, Frank L. Clarke and Graeme W. Dean 11 The ‘fairness’ of fair value accounting: marking-to-market, marking-to-model and financial reporting management Kalin Kolev 12 Let the fox guard the henhouse: how relaxing the three-level fair value hierarchy increases the reliability of fair value estimates Ester Chen, Ilanit Gavious and Uriel Haran PART IV Specific topics 13 Fair value accounting: a manager’s perspective Thomas A. Gilliam and Ronny K. Hofmann 14 Tax-related implications of fair value accounting Kay Blaufus and Martin Jacob 15 Fair value accounting and executive compensation Gilad Livne and Garen Markarian viii 89 91 106 136 155 179 181 199 214 229 231 253 274 Contents 16 Fair value and the formation of financial market prices through ignorance and hazard Yuri Biondi 17 Fair value accounting: China experience Jun Chen and Yong Yu 18 Fair value accounting and family firms Pietro Mazzola and Massimo De Buglio Index 288 296 312 331 IX
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dewey-sort	3657 17
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
format	Book
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spelling	The Routledge companion to fair value in accounting edited by Gilad Livne and Garen Markarian London Routledge 2018 xvii, 342 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Routledge companions in business, management and accounting Enthält Literaturangaben Fair value Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Rechnungswesen (DE-588)4048732-5 s Fair-Value-Bewertung (DE-588)4802015-1 s b DE-604 Livne, Gilad (DE-588)1178144453 edt Markarian, Garen (DE-588)13670672X edt Erscheint auch als Online-Ausgabe 978-1-315-62187-6 LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030468680&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 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=030468680&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	The Routledge companion to fair value in accounting Fair value Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd Rechnungswesen (DE-588)4048732-5 gnd
subject_GND	(DE-588)4802015-1 (DE-588)4048732-5 (DE-588)4143413-4
title	The Routledge companion to fair value in accounting
title_auth	The Routledge companion to fair value in accounting
title_exact_search	The Routledge companion to fair value in accounting
title_full	The Routledge companion to fair value in accounting edited by Gilad Livne and Garen Markarian
title_fullStr	The Routledge companion to fair value in accounting edited by Gilad Livne and Garen Markarian
title_full_unstemmed	The Routledge companion to fair value in accounting edited by Gilad Livne and Garen Markarian
title_short	The Routledge companion to fair value in accounting
title_sort	the routledge companion to fair value in accounting
topic	Fair value Accounting Fair-Value-Bewertung (DE-588)4802015-1 gnd Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Fair value Accounting Fair-Value-Bewertung Rechnungswesen Aufsatzsammlung
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