THE (UN?) FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON

THE (UN?) FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON

Objective: The objective of this study is to assess the level of adherence of explicit and implicit measurement concepts present in SFAS 157 – Fair Value Measurements to traditional economic-accounting concepts. Background: The expansion of situations in which fair value measurement is required m...

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Bibliographic Details
Main Author:	Paulo Roberto Barbosa Lustosa
Format:	Article
Language:	Portuguese
Published:	Universidade Federal da Paraíba 2017-01-01
Series:	Revista Evidenciação Contábil & Finanças
Subjects:	Fair Value; Irving Fisher; Gecon; Economic-accounting
Online Access:	http://periodicos.ufpb.br/index.php/recfin/article/view/32293/16915

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