Between a Rock and a Hard Place?

Authored by: Andrew Lennard

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


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There is no doubt that an extensive debate on the use of fair value will occupy much time and energy over the next few months and years. Already there is a widespread perception that standards setters, especially the IASB and FASB, are determined to impose the widespread use of fair value in financial reporting; a few voices have enthusiastically expressed their support, while others have raised strong objections.

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