TY  - CHAP
AB  - 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.
VL  - 10
SN  - 978-1-84950-307-5, 978-0-76231-154-5/1041-7060
DO  - 10.1016/S1041-7060(04)10003-5
UR  - https://doi.org/10.1016/S1041-7060(04)10003-5
AU  - Bergman Bill
ED  - Cheryl R. Lehman
ED  - Tony Tinker
ED  - Barbara Merino
ED  - Marilyn Neimark
PY  - 2004
Y1  - 2004/01/01
TI  - ACCOUNTING FOR MONEY: THE FAIR VALUE OF CASH ASSETS AND DEPOSIT LIABILITIES
T2  - Re-Inventing Realities
T3  - Advances in Public Interest Accounting
PB  - Emerald Group Publishing Limited
SP  - 49
EP  - 62
Y2  - 2024/04/19
ER  -