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To Fair Value or Not to Fair Value: A Broader Perspective

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  • Joshua Ronen

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  • Joshua Ronen, 2008. "To Fair Value or Not to Fair Value: A Broader Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 181-208.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:2:p:181-208
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    Cited by:

    1. Giusi Guzzo, 2015. "L’approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 37-63.
    2. Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012. "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 866-872, July.
    3. Carmen Giorgiana BONACI & Jiří Strouhal & Dumitru MATIS, 2009. "Fair Value Accounting and Measurement through FASB’s Developments," European Financial and Accounting Journal, University of Economics, Prague, vol. 2009(3), pages 40-63.
    4. James Cataldo, 2015. "A framework for assessing comprehensive income risk exposure over varying time horizons," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 819-844, November.
    5. Graeme Dean, 2008. "Editorial," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 1-1.
    6. Matis Dumitru & Bonaci Carmen Giorgiana, 2011. "Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 629-635, July.
    7. Amir Amel-Zadeh & Geoff Meeks, 2013. "Bank Failure, Mark-to-market and the Financial Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 308-339, September.
    8. Marco Venuti, 2012. "The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 65-85.
    9. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    10. Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009. "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics 215, Universitat de Barcelona. Espai de Recerca en Economia.
    11. repec:eee:spacre:v:15:y:2012:i:1:p:109-142 is not listed on IDEAS
    12. Graeme Dean, 2010. "Background and Case for Exit Price Accounting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 84-96.
    13. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    14. Wally Smieliauskas & Russell Craig & Joel Amernic, 2010. "Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander," Abacus, Accounting Foundation, University of Sydney, vol. 46(4), pages 455-463, December.
    15. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27.
    16. Vladu Alina Beattrice, 2013. "FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD Abstract: Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofold reasons can b," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 95-98, October.
    17. Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, University of Economics, Prague, vol. 2011(1), pages 60-75.
    18. Palea, Vera, 2013. "Fair Value Accounting and Its Usefulness to Financial Statement Users," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201327, University of Turin.

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