Home > Research > Publications & Outputs > The evolution of fair value measurement

Research

Electronic data

  • ABR50_final

    Accepted author manuscript, 325 KB, PDF document

    Available under license: CC BY: Creative Commons Attribution 4.0 International License

Links

Text available via DOI:

Keywords

View graph of relations

The evolution of fair value measurement

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Published

Standard

The evolution of fair value measurement. / Fontes, Joana; Panaretou, Argyro; Shakespeare, Catherine.
In: Accounting and Business Research, Vol. 54, No. 7, 09.11.2024, p. 760-774.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Fontes, J, Panaretou, A & Shakespeare, C 2024, 'The evolution of fair value measurement', Accounting and Business Research, vol. 54, no. 7, pp. 760-774. https://doi.org/10.1080/00014788.2024.2408925

APA

Fontes, J., Panaretou, A., & Shakespeare, C. (2024). The evolution of fair value measurement. Accounting and Business Research, 54(7), 760-774. https://doi.org/10.1080/00014788.2024.2408925

Vancouver

Fontes J, Panaretou A, Shakespeare C. The evolution of fair value measurement. Accounting and Business Research. 2024 Nov 9;54(7):760-774. Epub 2024 Oct 16. doi: 10.1080/00014788.2024.2408925

Author

Fontes, Joana ; Panaretou, Argyro ; Shakespeare, Catherine. / The evolution of fair value measurement. In: Accounting and Business Research. 2024 ; Vol. 54, No. 7. pp. 760-774.

Bibtex

@article{b638bc54a68f446b8cfd9ca229991b50,
title = "The evolution of fair value measurement",
abstract = "While measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities. This paper examines the historical progression of fair value measurement, a measurement basis that is at the centre of some of the most polarising views. We believe that understanding the evolution of fair value measurement is pivotal for aiding academics and practitioners in shaping the future trajectory of measurement. This is particularly crucial given the technological advances in corporate reporting and the need to enhance the connectivity between financial and non-financial reporting.",
keywords = "Fair value measurement, FASB;, IASB",
author = "Joana Fontes and Argyro Panaretou and Catherine Shakespeare",
year = "2024",
month = nov,
day = "9",
doi = "10.1080/00014788.2024.2408925",
language = "English",
volume = "54",
pages = "760--774",
journal = "Accounting and Business Research",
issn = "0001-4788",
publisher = "Routledge",
number = "7",

}

RIS

TY - JOUR

T1 - The evolution of fair value measurement

AU - Fontes, Joana

AU - Panaretou, Argyro

AU - Shakespeare, Catherine

PY - 2024/11/9

Y1 - 2024/11/9

N2 - While measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities. This paper examines the historical progression of fair value measurement, a measurement basis that is at the centre of some of the most polarising views. We believe that understanding the evolution of fair value measurement is pivotal for aiding academics and practitioners in shaping the future trajectory of measurement. This is particularly crucial given the technological advances in corporate reporting and the need to enhance the connectivity between financial and non-financial reporting.

AB - While measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities. This paper examines the historical progression of fair value measurement, a measurement basis that is at the centre of some of the most polarising views. We believe that understanding the evolution of fair value measurement is pivotal for aiding academics and practitioners in shaping the future trajectory of measurement. This is particularly crucial given the technological advances in corporate reporting and the need to enhance the connectivity between financial and non-financial reporting.

KW - Fair value measurement

KW - FASB;

KW - IASB

U2 - 10.1080/00014788.2024.2408925

DO - 10.1080/00014788.2024.2408925

M3 - Journal article

VL - 54

SP - 760

EP - 774

JO - Accounting and Business Research

JF - Accounting and Business Research

SN - 0001-4788

IS - 7

ER -