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Issues in the Drive to Measure Liabilities at Fair Value

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  • MICHAEL E. BRADBURY

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  • Michael E. Bradbury, 2000. "Issues in the Drive to Measure Liabilities at Fair Value," Australian Accounting Review, CPA Australia, vol. 10(21), pages 19-25, July.
    • Handle: RePEc:bla:ausact:v:10:y:2000:i:21:p:19-25
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2000.tb00059.x
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    References listed on IDEAS

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    1. Strong, John S., 1990. "Valuation effects of holding gains on long-term debt," Journal of Accounting and Economics, Elsevier, vol. 13(3), pages 267-283, October.
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    Cited by:

    1. Josef Jílek, 2016. "‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review," Australian Accounting Review, CPA Australia, vol. 26(3), pages 312-325, September.
    2. Malcolm C. Miller & Janice A. Loftus, 2000. "Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?," Australian Accounting Review, CPA Australia, vol. 10(21), pages 4-18, July.
    3. Robert P. Gray, 2003. "Research Note: Revisiting Fair Value Accounting––Measuring Commercial Banks’ Liabilities," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 250-261, June.
    4. Jennifer Betts & Graeme Wines, 2004. "Application of the Fair-Value Concept: Evidence from Australian Legal Decisions," Australian Accounting Review, CPA Australia, vol. 14(32), pages 63-72, March.

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