Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
By G. Whittington. 2008
348 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/40906a3fc4a77adada8616adc772f00a5d0262c5
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Citations in the corpus
- Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, neutral): “The recent discussion paper (hereafter DP) published by the International Accounting Standards Board (IASB, 2013) on the Conceptual Framework makes a systematic review of relevant literature particularly timely.”
- Fair value accounting, financial economics and the transformation of reliability (2010, neutral): “…value CCH - ABR Data Standards Ltd, Frome, Somerset – 2/6/2010 04 ABR Power.3d Page 207 of 210 15 This distinction is very similar, though not identical to that developed by Lennard (2002) between ‘reds’ and ‘blues’ and also taken up by Whittington (2008). provides only one component of this triad.”
- Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, background): “465 fact, the power of fair value is recognized specifically regarding its potential to reduce information asymmetries (Whittington, 2008).”
- The objectives of financial reporting: a historical survey and analysis (2013, neutral): “The views of American sceptics of the meaningfulness of statements of objectives were rolled out in Section 3.5.1, yet Whittington (2008b) has advanced an argument, discussed in Section 8, that the failure of the IASB and the FASB, in their joint conceptual framework (only proposed at the time of…”