Award/Availability

Open Access Honors Program Thesis

First Advisor

Mary Christ

Keywords

Fair value; Valuation;

Abstract

In 2006 and 2007, new accounting statements were issued that expanded fair value accounting, which have led to a debate that extends beyond the accounting profession to the rest of the business community. While fair value accounting is not a new concept or accounting practice, the new requirements related to the statements, combined with the recent credit crisis that started in 2007, have caused many companies and users of the financial statements to argue whether or not current fair value accounting practices should be continued.

Date of Award

2011

Department

Department of Accounting

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors

Date Original

2011

Object Description

66 p.

Language

EN

File Format

application/pdf

Included in

Accounting Commons

Share

COinS