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Refrences of FV,,FV

This document provides references on the topic of fair value accounting. It lists over 20 sources from 2008 to 2013 that discuss both the pros and cons of fair value accounting. The sources include journal articles, policy papers, and summaries of standards from organizations like the FASB, IASB, ACCA and others. Many of the sources examine the reliability and relevance of using fair value versus historical cost measures in financial reporting.

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Shree Punetha Peremalo
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103 views

Refrences of FV,,FV

This document provides references on the topic of fair value accounting. It lists over 20 sources from 2008 to 2013 that discuss both the pros and cons of fair value accounting. The sources include journal articles, policy papers, and summaries of standards from organizations like the FASB, IASB, ACCA and others. Many of the sources examine the reliability and relevance of using fair value versus historical cost measures in financial reporting.

Uploaded by

Shree Punetha Peremalo
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Fair Value

Reference
Abdel-khalik, A.R., (2008). The Case against Fair Value Accounting. CGA , Accounting Conference, University of Ottawa, Canada, (October, 2008), pp. 1-20 [ Accessed : 14/3/ 2013] ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/4/2013) ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/04/2013) Accounting, the CPA Journal, (March, 2010), pp. 28-35. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e>Arab British Academy for Higher Education www.abahe.co.uk66 [ Accessed : 14/3/ 2013] Ball, R., (2006). International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Accounting and Business Research, International Accounting Policy Forum, pp. 5-27. [ Accessed : 14/3/ 2013] Barth, M. E. & Landsman, W. R., (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, Vol. 9, No. 4, pp. 77-107. [ Accessed : 14/3/ 2013] Barth, M., Beaver, W. and Landsman, W., (2001). The Relevance of Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics, Vol. 31, pp. 77104. [ Accessed : 14/3/ 2013] Beatty, A. and Weber, J., (2005). Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments. Journal of Accounting Research, Conference and seminar at University of Chicago and University of Southern California, (July 22, 2005), pp.1-41. [ Accessed : 14/3/ 2013] Belkaoui and Lanez, J.A., (2004). Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, Vol. 16, pp. 148-178. [ Accessed : 14/3/ 2013] Bies (2005). The Reliability of Fair Value versus Historical Cost Information: Evidence from ClosedEnd Mutual Funds. Journal of Accounting, Auditing & Finance, Vol. 18, No.1, pp. 123. [ Accessed : 14/3/ 2013] Cindy Fornelli (2009) The Great Fair Value Debate. Available at : http://www.forbes.com/2009/08/19/mark-market-accounting-leadership- governance-directorship.html (Accessed:05/4/2013) FASB FAS 157 14. ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/04/2013) IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 05/04/2013) IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 6/04/2013)
PUNETHA PEREMALO The University of Greenwich 10

Fair Value

IASB, (2006). Discussion Paper - Fair Value Measurements: Part 1 Invitation to Comment and relevant IFRS guidance. IASB, London. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e> Arab British Academy for Higher Education www.abahe.co.uk67 [ Accessed : 14/3/ 2013] Lipe., J. R., Harris, M. S. and Muller, K. A., (2002). The Reliability of Investment Property Fair Value Estimates. Journal of Accounting and Economics, Vol. 30, No. 2, pp. 125158. [ Accessed : 14/3/ 2013] Poon and Macve, R., (2004). Fair Value for Financial instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. Australian Accounting Review, Vol. 11, No. 2, pp. 26-39. [ Accessed : 14/3/ 2013] Ryan,et,al, and Rutledge, R.W., 2002, The crisis of fair-value accounting: Making sense of the recent debate, Accounting, Organizations and Society, Vol. 34, p826-834 21. IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 05/04/2013) Scott, M.C., (2005), Achieving Fair Value: How Companies Can Better Manage Their Relationships with Investors. Jone Wiley &Sons, Ltd, pp. 221-242. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e>Arab British Academy for Higher Education www.abahe.co.uk69 [ Accessed : 14/3/ 2013]

PUNETHA PEREMALO

The University of Greenwich

10

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