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.
D'Este, C., Marchini, P. L., 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, in Emerging Issues in Accounting Conference, (Padova, 20-22 July 2006), Università degli Studi di Padova, Padova 2006: 557-583 [http://hdl.handle.net/10807/31479]
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
D'Este, Carlotta;
2006
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.
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