The Pure Logic of Accounting: A Critique of the Fair Value Revolution
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- Biondi Yuri, 2011. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(1), pages 1-49, January.
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More about this item
Keywords
accounting theory; international financial reporting standards (IFRS); intangibles; conceptual framework; accounting principles and rules; accounting standards; marked-to-market; fair value; marked-to-models; accounting regulation;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2011-02-19 (Accounting and Auditing)
- NEP-BEC-2011-02-19 (Business Economics)
- NEP-CIS-2011-02-19 (Confederation of Independent States)
- NEP-HIS-2011-02-19 (Business, Economic and Financial History)
- NEP-HME-2011-02-19 (Heterodox Microeconomics)
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