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Accounting and Business Research Volume 41, 2011 - Issue 5
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Original Articles

On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response

Christopher Nobes School of Management, Royal Holloway, University of LondonCorrespondence[email protected]
Pages 515-524 | Published online: 14 Dec 2011

References

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  • FASB . 2006 . SFAS 157: fair value measurements , Norwalk, CT : Financial Accounting Standards Board .
  • Horton , J. , Macve , R. and Serafeim , G. 2011 . ‘Deprival value’ vs ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? . Accounting and business research , 41 (5), 491–514
  • IASB . 2010 . Measurement of liabilities in IAS 37 , London : International Accounting Standards Board .
  • IASB . 2011 . IFRS 13: fair value measurement , London : International Accounting Standards Board .
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  • Lennard , A. 2002 . Liabilities and how to account for them: an exploratory essay , London : Accounting Standards Board .
  • Macve , R. and Gwilliam , D. 1993 . A survey of Lloyd's syndicate accounts , 2 , Harlow : Prentice Hall/ICAEW .
  • Napier , C. J. 2007 . “ Pension accounting and fair value ” . In The Routledge companion to fair value and financial reporting , Edited by: Walton , P. London : Routledge .
  • Nobes , C. W. 2003 . Liabilities and their measurement in UK and international accounting standards , London : Association of Chartered Certified Accountants .
  • Weetman , P. 1992 . SSAP 15: Accounting for deferred taxation , Edinburgh : Institute of Chartered Accountants of Scotland .

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