Fair value accounting, financial economics and the transformation of reliability
作者： Michael Power
DOI: 10.1080/00014788.2010.9663394
关键词: Financial instrument 、 Economics 、 Balance sheet 、 Asset (economics) 、 Fair value 、 Fair market value 、 Liability 、 Market value 、 Accounting 、 Mark-to-market accounting 、 Financial economics
摘要: … the use of fair values in accounting acquired significance prior to … Second, the problem of accounting for derivatives provided a … of a true theory which transformed and directed practical …
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