Fearnley, S., 2008. All the Fun of the Fair! Accountancy Age, 4 Octo, pp. 12-13.
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The author reflects on the substance of fair value accounting among financial institutions amidst the economic crisis in Great Britain. She relates two central flaws of fair value, which include the notion that markets are able to price accurately and the methods being chosen. She further asserts that with the International Financial Reporting Standards (IFRS) being adopted, there will be a large scope of disclosures and limited accountability.
|Subjects:||Social Sciences > Finance and Financial Economics|
|Group:||Business School > Centre for Finance and Risk|
|Deposited By:||INVALID USER|
|Deposited On:||09 Jan 2009 19:22|
|Last Modified:||07 Mar 2013 15:04|
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