Fair Values: Imaginary Prices and Mystical Markets

A Clarificatory Review 1

Authored by: Michael Bromwich

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.ch5

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Abstract

Conventional financial statements contain many items that give some indication of managerial expectations about the future; for example, most accruals – such as depreciation and provisions, impairments, and permitted revaluations and capitalizations of intangibles.

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