Fair value accounting in historical perspective
Author(s)
Bibliographic Information
Fair value accounting in historical perspective
Moriyama Shoten, 2014
- : hardcover
Available at 18 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Table of Contents
- 1 Status and Aspects of Fair Value Accounting(Fundamental Functions of Accounting and Fair Value Measurement—From the Perspective of Distributable Income Measurement Function;Advent of Fair Value Accounting and Its Historical Background;Current Status and Issues of Fair Value Accounting;Conflict in Fair Value Accounting—The Spell of Realization Principle)
- 2 Verification of Fair Value Accounting from the Historical Perspective—From Current Value to Fair Value Measurement(The British East India Company’s Market Valuation in the Second Half of the Seventeenth Century(1664‐1694);Appearance of Current Valuation in Seventeenth and Eighteenth Century Britain—Ledger Entries of Monteage,Malcolm,Hayes and Hamilton;Significance of Current Value Information in Nineteenth Century England Corporate Accounting—Statute Companies and General Registered Companies;The Evolution of Audit Thought on Asset Verification during the Period 1880‐1940:in the UK and the US practices ほか)
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