Fair Value

Reference
Abdel-khalik, A.R., (2008). The Case against Fair Value Accounting. CGA , Accounting Conference, University of Ottawa, Canada, (October, 2008), pp. 1-20 [ Accessed : 14/3/ 2013] ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/4/2013) ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/04/2013) Accounting, the CPA Journal, (March, 2010), pp. 28-35. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e>Arab British Academy for Higher Education www.abahe.co.uk66 [ Accessed : 14/3/ 2013] Ball, R., (2006). International Financial Reporting Standards (IFRS): Pros and Cons for Investors. Accounting and Business Research, International Accounting Policy Forum, pp. 5-27. [ Accessed : 14/3/ 2013] Barth, M. E. & Landsman, W. R., (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, Vol. 9, No. 4, pp. 77-107. [ Accessed : 14/3/ 2013] Barth, M., Beaver, W. and Landsman, W., (2001). The Relevance of Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics, Vol. 31, pp. 77104. [ Accessed : 14/3/ 2013] Beatty, A. and Weber, J., (2005). Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments. Journal of Accounting Research, Conference and seminar at University of Chicago and University of Southern California, (July 22, 2005), pp.1-41. [ Accessed : 14/3/ 2013] Belkaoui and Lanez, J.A., (2004). Adoption of IFRS in Spain: Effect on the Comparability and Relevance of Financial Reporting. Journal of International Accounting, Auditing and Taxation, Vol. 16, pp. 148-178. [ Accessed : 14/3/ 2013] Bies (2005). The Reliability of Fair Value versus Historical Cost Information: Evidence from ClosedEnd Mutual Funds. Journal of Accounting, Auditing & Finance, Vol. 18, No.1, pp. 123. [ Accessed : 14/3/ 2013] Cindy Fornelli (2009) The Great Fair Value Debate. Available at : http://www.forbes.com/2009/08/19/mark-market-accounting-leadership- governance-directorship.html (Accessed:05/4/2013) FASB FAS 157 14. ACCA (2009) ACCA Policy Paper: Fair Value February 2009. Available at: http://www.accaglobal.com/general/activities/library/financial_reporting/other (Accessed:05/04/2013) IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 05/04/2013) IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 6/04/2013)
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IASB, (2006). Discussion Paper - Fair Value Measurements: Part 1 Invitation to Comment and relevant IFRS guidance. IASB, London. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e> Arab British Academy for Higher Education www.abahe.co.uk67 [ Accessed : 14/3/ 2013] Lipe., J. R., Harris, M. S. and Muller, K. A., (2002). The Reliability of Investment Property Fair Value Estimates. Journal of Accounting and Economics, Vol. 30, No. 2, pp. 125158. [ Accessed : 14/3/ 2013] Poon and Macve, R., (2004). Fair Value for Financial instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. Australian Accounting Review, Vol. 11, No. 2, pp. 26-39. [ Accessed : 14/3/ 2013] Ryan,et,al, and Rutledge, R.W., 2002, The crisis of fair-value accounting: Making sense of the recent debate, Accounting, Organizations and Society, Vol. 34, p826-834 21. IASB (2010) Project Summary re: Fair Value Measurement- July 2010. Available at: http://www.iasplus.com/agenda/fairvalue.htm (Accessed: 05/04/2013) Scott, M.C., (2005), Achieving Fair Value: How Companies Can Better Manage Their Relationships with Investors. Jone Wiley &Sons, Ltd, pp. 221-242. 10/09/10-04:05:28 <be9817_09a2_0948799_4f5492f523af4a9b0039108999ce08f850525c9e>Arab British Academy for Higher Education www.abahe.co.uk69 [ Accessed : 14/3/ 2013]

PUNETHA PEREMALO

The University of Greenwich

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