New development: The conundrum of fair value measurement—evidence from the UK FRAB. Issue 3 (15th April 2016)
- Record Type:
- Journal Article
- Title:
- New development: The conundrum of fair value measurement—evidence from the UK FRAB. Issue 3 (15th April 2016)
- Main Title:
- New development: The conundrum of fair value measurement—evidence from the UK FRAB
- Authors:
- Hodges, Ron
- Abstract:
- Abstract : This article is based on documentation from the UK Financial Reporting Advisory Board (FRAB) relating to the adoption of IFRS 13 Fair Value Measurement. It shows that the development of financial reporting in government involves continuous adaption to new and updated international standards and changing circumstances. Outcomes are influenced by path dependencies and the taking of particular conceptual positions.
- Is Part Of:
- Public money & management. Volume 36:Issue 3(2016)
- Journal:
- Public money & management
- Issue:
- Volume 36:Issue 3(2016)
- Issue Display:
- Volume 36, Issue 3 (2016)
- Year:
- 2016
- Volume:
- 36
- Issue:
- 3
- Issue Sort Value:
- 2016-0036-0003-0000
- Page Start:
- 227
- Page End:
- 230
- Publication Date:
- 2016-04-15
- Subjects:
- Asset measurement -- fair value -- financial reporting -- FRAB -- IFRS
Finance, Public -- Great Britain -- Periodicals
Great Britain -- Economic policy -- 1945-1964 -- Periodicals
336.005 - Journal URLs:
- http://firstsearch.oclc.org/journal=0954-0962;screen=info;ECOIP ↗
http://www.tandf.co.uk/journals/titles/09540962.asp ↗
http://www.tandfonline.com/ ↗
http://www.blackwellpublishers.co.uk/asp/journal.asp?ref=0954-0962 ↗ - DOI:
- 10.1080/09540962.2016.1133982 ↗
- Languages:
- English
- ISSNs:
- 0954-0962
- Deposit Type:
- Legaldeposit
- View Content:
- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library DSC - 6967.781000
British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store - Ingest File:
- 2411.xml