the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … implications - The accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well …

Standards and conceptual issues -- Fair value and the conceptual framework -- Fair value accounting : a standard … setting perspective -- Have the standard setters gone too far, or not far enough, with fair value accounting? -- Shareholder … value, financialization and accounting regulation : making sense of fair value adoption in the European Union -- Fair value …