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In This Chapter

A Japanese Perspective on Fair Value

Authored by: Kenichi Akiba , Takashi Matabe

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.ch22

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Abstract

This chapter addresses fair value in three sections. The first section deals with the Japanese approach to fair value measurement of financial instruments. The second section extends the debate to the related subject of hedge accounting, while the final section provides a brief overview of the current Japanese standard on accounting for financial instruments. The views expressed here are not officially those of any organization that the authors are with or involved with.

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