Book Review: Fair value accounting in historical perspective

Lisa Jack

doi:10.2308/accr-10426

Book Review: Fair value accounting in historical perspective

Lisa Jack

Centre for European & International Studies Research

Research output: Contribution to journal › Book/Film/Article review

Abstract

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 language	English
Pages (from-to)	825-828
Journal	Accounting Review
Volume	90
Issue number	2
DOIs	https://doi.org/10.2308/accr-10426
Publication status	Published - 1 Mar 2015

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title = "Book Review: Fair value accounting in historical perspective",

abstract = "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)",

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AB - 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)

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Book Review: Fair value accounting in historical perspective

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