Fair value issues remain central to the pace of convergence in international accounting standards. This article identifies a fundamental issue at the root of the fair value debate, places the issue in an international and historical context, and recommends that standard-setters work to rationalize principles of accounting for money.
Bergman, B. (2004), "ACCOUNTING FOR MONEY: THE FAIR VALUE OF CASH ASSETS AND DEPOSIT LIABILITIES", Lehman, C., Tinker, T., Merino, B. and Neimark, M. (Ed.) Re-Inventing Realities (Advances in Public Interest Accounting, Vol. 10), Emerald Group Publishing Limited, Bingley, pp. 49-62. https://doi.org/10.1016/S1041-7060(04)10003-5Download as .RIS
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