Book cover for Re-Inventing Realities
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Advances in Public Interest Accounting
Re-Inventing Realities
Edited by
Cheryl R. Lehman
Cheryl R. Lehman
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Tony Tinker
Tony Tinker
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Barbara Merino
Barbara Merino
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Marilyn Neimark
Marilyn Neimark
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Author and Other Information
Emerald Group Publishing Limited
Volume
10
DOI:
https://doi.org/10.1016/S1041-7060(2004)10
ISBN electronic:
978-1-84950-307-5
ISBN print:
978-0-76231-154-5
Series ISSN:
1041-7060
Publication date:
2004
Book Chapter

ACCOUNTING FOR MONEY: THE FAIR VALUE OF CASH ASSETS AND DEPOSIT LIABILITIES

By
Bill Bergman
Bill Bergman
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Author and Other Information
Bill Bergman
© Emerald Group Publishing Limited
2004
Doi:
https://doi.org/10.1016/S1041-7060(04)10003-5
  • Published:
    2004
© Emerald Group Publishing Limited
2004

Fair value issues remain central to the pace of convergence in international accounting standards. This article identifies a fundamental issue at the root of the fair value debate, places the issue in an international and historical context, and recommends that standard-setters work to rationalize principles of accounting for money.

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