Honors Program Thesis (UNI Access Only)
Fair value; Financial statements;
Many large companies, regardless of their industry, invest in debt and equity securities for investment and/or strategic purposes. This paper looks at asset-related fair value disclosures of companies from various industries and analyzes the similarities and differences in how fair value is used in the valuation of their investments. This will aid in understanding when fair value is most relevant. An understanding of this relevance is important in order to make financial statements more useful. This paper will determine what these different areas are and which use fair value the most.
Year of Submission
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
© 2009 Elizabeth Harriss
Harriss, Elizabeth, "Fair value accounting: Variations in relevance by business sector" (2009). Honors Program Theses. 66.