Fair Value Accounting in the USAs

Authored by: Robert E. Jensen

The Routledge Companion to Fair Value and Financial Reporting

Print publication date:  May  2007
Online publication date:  August  2012

Print ISBN: 9780415423564
eBook ISBN: 9780203815151
Adobe ISBN: 9781136713101

10.4324/9780203815151.ch21

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Abstract

In reviewing fair value in financial reporting in the USA, I will first analyse the different approaches to measurement that are to be found within US GAAP in order to put fair value in context. The latter part of this chapter then looks at FASB standards that concern fair value and problems that are experienced in applying these in the USA.

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