New development: The conundrum of fair value measurement—evidence from the UK FRAB

Ron Hodges

Public Money & Management, 2016, vol. 36, issue 3, 227-230

Abstract: This article is based on documentation from the UK Financial Reporting Advisory Board (FRAB) relating to the adoption of IFRS 13 Fair Value Measurement. It shows that the development of financial reporting in government involves continuous adaption to new and updated international standards and changing circumstances. Outcomes are influenced by path dependencies and the taking of particular conceptual positions.

Date: 2016
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DOI: 10.1080/09540962.2016.1133982

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