Resumen de Discussion of Whittington.
This article presents a discussion of a paper that critiqued the International Accounting Standards Board's (IASB) stance on fair value. The author explores the alternative suggestions that are offered by the IASB and how they related to fair value. The author also examines what the actual International Financial Reporting Standards are in order to more accurately understand critiques of them. The author discusses the idea that there is an agenda behind the promotion of international accounting standards for fair value. The author also compares the Alternative World View and Fair Value View in order to understand the conflicts between the two viewpoints.
