The Conundrum of Fair Value Accounting: Evidence from the FRAB Ron Hodges

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Uploaded by Ron Hodges     Uploaded date: March 30, 2020    
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Publication date
April 01, 2016
Author(s)
Paper language
Abstract
This article is based on documentation from the UK Financial Reporting Advisory Board (FRAB) relating to the adoption of IFRS 13 Fair Value Measurement. It shows that the development of financial reporting in government involves continuous adaption to new and updated international standards and changing circumstances. Outcomes are influenced by path dependencies and the taking of particular conceptual positions.
Preferred Citation
Hodges, R. (2016), “The Conundrum of Fair Value Accounting: Evidence from the FRAB” Public Money and Management, vol. 36, no. 3, (Apr) pp. 227-230. http://doi.org/10.1080/09540962.2016.1133982
Keywords
Asset measurement; fair value; financial reporting; FRAB; IFRS.
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Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
Type of Paper
Published paper

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