Recent History of Fair Value

Authored by: David Alexander

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.ch6

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Abstract

This chapter is about fair value as defined by IASB. It is not about fair value as a shorthand and ill-defined euphemism for current values (plural), this being the sense used in some other chapters. The contrast between these two ways of thinking can be usefully explored by first of all thinking of the theoretical array of valuation possibilities, and then by considering the IASB definition of fair value and its implications.

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