Construct · 1 fields · 1 citations

fair value accounting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Accounting

measuring assets and liabilities at current market prices rather than historical cost.

In accounting, fair value accounting refers to measuring assets and liabilities at current market prices rather than historical cost. This meaning comes from Laux (2009) in Accounting, Organizations and Society.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how fair value accounting sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs current3 fields · 6 citationsjingle · one word, three constructs market3 fields · 5 citationsjingle · one word, three constructs

References

Laux, C., & Leuz, C. (2009). The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society, 34(6-7), 826-834. https://doi.org/10.1016/j.aos.2009.04.003

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct