A comparative analysis between fair value and the concept of economic value in Italian accounting literature. Critical aspects of representation in the financial statement as a contribute to corporate accountability

Carlotta D'Este, Pier Luigi Marchini

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

The paper aims to axaminate the possible effects related to the fair value accounting introduction, with respect to the equity measurement. The study, after analysing the historical cost accounting, investigates if fair value accounting better reflects companies ability to create value.
Original languageEnglish
Title of host publicationEmerging Issues in Accounting Conference
Pages557-583
Number of pages27
Publication statusPublished - 2006
EventEmerging Issues in Accounting Conference - Padova
Duration: 20 Jul 200622 Jul 2006

Conference

ConferenceEmerging Issues in Accounting Conference
CityPadova
Period20/7/0622/7/06

Keywords

  • comprehensive income
  • economic value
  • fair value

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