Fair value. Treatment in the scientific literature

Abstract:

The research aimed to review the current discussions that are published regarding fair value and its implications in relation to research and teaching in accounting and auditing. For the development of the research, a bibliographic review was made using Google Scholar for the appearance of the term "reasonable value" in the title of the publications. Using this procedure, a total of 277 references were obtained between the years 1998 and 2016. The content analysis performed determine three major interest groups: A) Articles related to the conceptual aspects of "fair value", their critical evaluation and the resulting aspects for accounting and auditing. B) Articles discussing the relationship between "fair value" and International Financial Reporting Standards (IFRS). C) Cases of interest related to the application of "fair value" in specific companies, sectors or investments.

Año de publicación:

2016

Keywords:

Fuente:

google