Show simple item record

FieldValueLanguage
dc.contributor.authorDonleavy, Gabriel
dc.date.accessioned2010-12-05
dc.date.available2010-12-05
dc.date.issued2010-12-01
dc.identifier.citationBusiness Schools and History: proceedings of the second annual conference of AAHANZBS, 16-17 December 2010, The University of Sydney / edited by Greg Patmoreen_AU
dc.identifier.isbn978-1-74210-208-5
dc.identifier.urihttp://hdl.handle.net/2123/7054
dc.descriptionNot refereed. Abstract only.en_AU
dc.description.abstractThe paper seeks answers to the question how FASB was able to introduce the term ‘fair value’ into accounting standards and wider accounting discourse as frictionlessly as it did. Leading relevant court cases in the USA and UK in the previous two centuries had already enabled this to happen, but the judicial rationales for that term were significantly different from the current rationales in FASB and IASB. The paper traces the evolution of the notion from its origins in the ‘just price’ to its court appearances in the early stages of the Industrial Revolution through to its established meaning by the end of last century.en_AU
dc.description.sponsorshipThe symposium is organised on behalf of AAHANZBS by the Business and Labour History Group, The University of Sydney, with the financial support of the University’s Faculty of Economics and Business.en_AU
dc.language.isoen_AUen_AU
dc.publisherBusiness and Labour History Group, The University of Sydneyen_AU
dc.rightsThe author retains copyright of this work.en_AU
dc.titleLegal Origins of Fair Value Accountingen_AU
dc.typeConference paperen_AU


Show simple item record

Associated file/s

Associated collections

Show simple item record

There are no previous versions of the item available.