Pub Date : 2018-06-13DOI: 10.4324/9781315621876-14
Kay Blaufus, M. Jacob
{"title":"Tax-related implications of fair value accounting","authors":"Kay Blaufus, M. Jacob","doi":"10.4324/9781315621876-14","DOIUrl":"https://doi.org/10.4324/9781315621876-14","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117284425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-08DOI: 10.4324/9781315621876-18
Pietro Mazzola, Massimo De Buglio
{"title":"18 Fair value accounting and family firms","authors":"Pietro Mazzola, Massimo De Buglio","doi":"10.4324/9781315621876-18","DOIUrl":"https://doi.org/10.4324/9781315621876-18","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123738883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-08DOI: 10.4324/9781315621876-11
K. Kolev
{"title":"The ‘fairness’ of fair value accounting","authors":"K. Kolev","doi":"10.4324/9781315621876-11","DOIUrl":"https://doi.org/10.4324/9781315621876-11","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"456 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123877420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fair value accounting in financial institutions","authors":"C. Beuselinck, Arnt Verriest","doi":"10.4324/9781315621876-7","DOIUrl":"https://doi.org/10.4324/9781315621876-7","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122241433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fair value and the Conceptual Framework","authors":"A. Lennard","doi":"10.4324/9781315621876-2","DOIUrl":"https://doi.org/10.4324/9781315621876-2","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"398 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123268458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-08DOI: 10.4324/9781315621876-10
Martin E. Persson, F. Clarke, G. Dean
{"title":"The history of the fair value term and its measurements","authors":"Martin E. Persson, F. Clarke, G. Dean","doi":"10.4324/9781315621876-10","DOIUrl":"https://doi.org/10.4324/9781315621876-10","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116814062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
John L. Campbell, Jenna D'Adduzio, Jonathan E. Duchac
{"title":"The use of fair value accounting in risk management in non-financial firms","authors":"John L. Campbell, Jenna D'Adduzio, Jonathan E. Duchac","doi":"10.4324/9781315621876-9","DOIUrl":"https://doi.org/10.4324/9781315621876-9","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124069506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-08DOI: 10.4324/9781315621876-17
Jun Chen, Yong Yu
{"title":"Fair value accounting","authors":"Jun Chen, Yong Yu","doi":"10.4324/9781315621876-17","DOIUrl":"https://doi.org/10.4324/9781315621876-17","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127702235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-08DOI: 10.4324/9781315621876-15
G. Livne, G. Markarian
{"title":"Fair value accounting and executive compensation","authors":"G. Livne, G. Markarian","doi":"10.4324/9781315621876-15","DOIUrl":"https://doi.org/10.4324/9781315621876-15","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126834025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bank risk management – and fair value accounting","authors":"Thomas A. Gilliam, R. Hofmann","doi":"10.4324/9781315621876-8","DOIUrl":"https://doi.org/10.4324/9781315621876-8","url":null,"abstract":"","PeriodicalId":347195,"journal":{"name":"The Routledge Companion to Fair Value in Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130605049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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