Standards and conceptual issues -- Fair value and the conceptual framework -- Fair value accounting : a standard … setting perspective -- Have the standard setters gone too far, or not far enough, with fair value accounting? -- Shareholder … value, financialization and accounting regulation : making sense of fair value adoption in the European Union -- Fair value …

will be essential reading for students and scholars in accounting ethics, and business ethics. Accounting standards setters …"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users … of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the …