TITLE

What's fair?

AUTHOR(S)
Dealy, Nigel; Singleton-Green, Brian
PUB. DATE
June 2007
SOURCE
Accountancy;Jun2007, Vol. 139 Issue 1366, p77
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
In this article the authors examine proposals made in 2007 by the International Accounting Standards Board (IASB) to redefine the accounting term "fair value." The IASB opinion reflects that of the U.S. Financial Accounting Standards Board, according to the authors. Opinions on fair value, as voiced by the Institute of Chartered Accountants in England and Wales, are presented. The authors suggest that the term be abandoned altogether.
ACCESSION #
25514587

 

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