Book Review: Fair value accounting in historical perspective

Research output: Contribution to journalBook/Film/Article review


If you are not an Anglo-American country, which set of accounting standards do you adopt? Do you go with the IASB or FASB, or do you stay with, and enhance, your own national accounting standards? What are the consequences for accounting practice, and what legacy are you acquiring when you harmonize with International Financial Reporting Standards (IFRSs? These are essentially the questions being asked about fair value accounting by Japanese academics in this book, evaluating the extent to which fair value is relevant and welcome when making the choice of which set of standards to adopt.
Izumi Watanabe (editor) (Tokyo, Japan: Moriyama Shoten, 2014, ISBN 978-4-8394-2139-7, pp. x, 270)
Original languageEnglish
Pages (from-to)825-828
JournalAccounting Review
Issue number2
Publication statusPublished - 1 Mar 2015


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