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

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  • Ron Hodges

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.

Suggested Citation

  • Ron Hodges, 2016. "New development: The conundrum of fair value measurement—evidence from the UK FRAB," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 227-230, April.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:227-230
    DOI: 10.1080/09540962.2016.1133982
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    Cited by:

    1. David Heald & Ron Hodges, 2018. "Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 782-804, November.

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