دانلود کتاب The Routledge Companion to Fair Value and Financial Reporting

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Contents List of illustrations List of contributors Preface Acknowledgements Section I: Introduction 1 The nature of fair value • Peter Walton 2 The use of fair value in IFRS • David Cairns 3 What SFAS 157 does, and does not, accomplish • Alfred M. King 4 The case for fair value • Ian P. N. Hague 5 Fair values: imaginary prices and mystical markets – a clarificatory review • Michael Bromwich Section II: Theoretical analysis 6 Recent history of fair value • David Alexander 7 Fair value and valuation models • Anne Cazavan-Jeny 8 Whither fair value accounting? The future of fair value • Warren McGregor 9 Between a rock and a hard place? • Andrew Lennard 10 Fair value and capital markets • Franck Missonier-Piera 11 Fair value: the right measurement basis? An Australian perspective • Kevin M. Stevenson 12 Measurement in accounting and fair value • Petri Vehmanen 13 CCA – an unsuccessful attempt to change the measurement basis • Peter Walton 14 Alternatives to fair value • Geoffrey Whittington 15 The relevance and reliability of fair value measurement • Allister Wilson 16 The fair value principle and its impact on debt and equity: the oretical traditions, conceptual models and analysis of existing IFRS • Jens Wüstemann and Jannis Bischof Section III: Fair value in practice 17 Fair value accounting: a cautionary tale from Enron • George J. Benston 18 The insurance industry and fair value • Gabi Ebbers 19 Fair value measurement for corporate entities, insurance companies and retail banks: an investment banker’s perspective • Dean Galligan 20 Fair value and the auditor • Raphaël Jacquemard 21 Fair value accounting in the USA • Robert E. Jensen 22 A Japanese perspective on fair value • Kenichi Akiba and Takashi Matabe 23 Pension accounting and fair value • Christopher J. Napier 24 Fair value under IFRSs: issues for developing countries and SMEs • Paul Pacter 25 Fair value and financial instruments • Andrew Spooner 26 Use of fair values in impairment testing • Caroline Woodward Index