ACCOUNTING FOR MONEY: THE FAIR VALUE OF CASH ASSETS AND DEPOSIT LIABILITIES
ISBN: 978-0-76231-154-5, eISBN: 978-1-84950-307-5
Publication date: 30 December 2004
Abstract
Fair value issues remain central to the pace of convergence in international accounting standards. This article identifies a fundamental issue at the root of the fair value debate, places the issue in an international and historical context, and recommends that standard-setters work to rationalize principles of accounting for money.
Citation
Bergman, B. (2004), "ACCOUNTING FOR MONEY: THE FAIR VALUE OF CASH ASSETS AND DEPOSIT LIABILITIES", Lehman, C.R., Tinker, T., Merino, B. and Neimark, M. (Ed.) Re-Inventing Realities (Advances in Public Interest Accounting, Vol. 10), Emerald Group Publishing Limited, Leeds, pp. 49-62. https://doi.org/10.1016/S1041-7060(04)10003-5
Publisher
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited