The Routledge Companion to Fair Value and Financial Reporting (Hardcover)

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