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 …

"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 … world, the Research Handbook on Accounting and Ethics discusses the ethical considerations involved in each of the major …