The Pure Logic of Accounting: A Critique of the Fair Value Revolution

Yuri Biondi

doi:10.2202/2152-2820.1018

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The Pure Logic of Accounting: A Critique of the Fair Value Revolution

Published/Copyright: January 31, 2011

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From the journal Accounting, Economics, and Law Volume 1 Issue 1

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Biondi, Yuri. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution" Accounting, Economics, and Law, vol. 1, no. 1. https://doi.org/10.2202/2152-2820.1018

Biondi, Y. (). The Pure Logic of Accounting: A Critique of the Fair Value Revolution. Accounting, Economics, and Law, 1(1). https://doi.org/10.2202/2152-2820.1018

Biondi, Y. () The Pure Logic of Accounting: A Critique of the Fair Value Revolution. Accounting, Economics, and Law, Vol. 1 (Issue 1). https://doi.org/10.2202/2152-2820.1018

Biondi, Yuri. "The Pure Logic of Accounting: A Critique of the Fair Value Revolution" Accounting, Economics, and Law 1, no. 1 (). https://doi.org/10.2202/2152-2820.1018

Biondi Y. The Pure Logic of Accounting: A Critique of the Fair Value Revolution. Accounting, Economics, and Law. ;1(1). https://doi.org/10.2202/2152-2820.1018

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Published Online: 2011-1-31

Articles in the same Issue

Article
A Note on Accounting and Economic Theory: Past, Present, and Future
Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium
Some Caution about Property Rights as a Recipe for Economic Development
Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy
The Legal Structure of the Firm
Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Imagined Worlds of Accounting
Cost Basis: Accounting's "Samson's Tresses"
Notes and Comments
Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences?
Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
Avoid Automatic Piercing: A Comment on Blumberg and Strasser
A Comment on "The Legal Structure of the Firm"

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https://doi.org/10.2202/2152-2820.1018

Keywords for this article

accounting theory; international financial reporting standards (IFRS); intangibles; conceptual framework; accounting principles and rules; accounting standards; marked-to-market; fair value; marked-to-models; accounting regulation

Articles in the same Issue

Article
A Note on Accounting and Economic Theory: Past, Present, and Future
Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium
Some Caution about Property Rights as a Recipe for Economic Development
Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy
The Legal Structure of the Firm
Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Imagined Worlds of Accounting
Cost Basis: Accounting's "Samson's Tresses"
Notes and Comments
Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences?
Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
Avoid Automatic Piercing: A Comment on Blumberg and Strasser
A Comment on "The Legal Structure of the Firm"