The Routledge Companion to Fair Value and Financial Reporting

Abstract

Part 1: Introduction 1. Introduction: The Nature of Fair Value 2. The Use of Fair Value in IFRS 3. What SFAS 157 does and does not Accomplish 4. The Case for Fair Value 5. Fair Values: Imaginary Prices and Mystical Markets Part 2: Theoretical Analysis 6. Recent History of Fair Value 7. Fair Value and Valuation Models 8. Whither Fair Value?: The Future of Fair Value 9. Between a Rock and a Hard Place 10. Fair Value and Capital Markets 11. Fair Value: The Right Measurement Basis? 12. Measurement in Accounting and Fair Value 13. CCA: An Unsuccessful Attempt to Change the Measurement Basis 14. Alternatives to Fair Value 15. The Relevance and Reliability of Fair Value Measurement 16. The Fair Value Principle and its Impact on Debt and Equity Part 3: Fair Value in Practice 17. Fair Value: A Cautionary Tale from Enron 18. The Insurance Industry and Fair Value 19. Fair Value Measurement for Corporate Entities, Insurance Companies and Retail Banks from an Investment Banker's Perspective 20. Fair Value and the Auditor 21. Fair Value Accounting in the USA 22. A Japanese Perspective on Fair Value 23. Pension Accounting and Fair Value 24. Fair Value in IFRS: Issues for Developing Countries and SMEs 25. Fair Value and Financial Instruments 26. Fair Value and IAS 36