Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for a re-think of the use of fair values as the primary...