The Routledge Companion to Fair Value in Accounting
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Fair value is a controversial issue in international standard-setting, It will become increasingly important as the International Accounting Standards Board, uses fair value more widely as a measurement base in its standards. " The Routledge Companion to Fair Value and Accounting" introduces the reader to state-of-the-art research, written by the world s leading scholars regarding this important topic. The book considers the limitations of fair value in the context of a changing global economic outlook. The result is in-depth coverage that will also appeal to practising accountants, accounting bodies and financial institutions. "
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