skip to navigation skip to content

It’s not fair!

Dr Amir Amel-ZadehAmerica’s regulators now rely on ‘fair value’ with additional historical cost to be disclosed for financial assets. Europe’s regulators view measurement at historical cost with disclosure of fair values as the way forward. Unless there is a compromise on international accounting practices, investors face confusion, says Dr Amir Amel-Zadeh, University Lecturer in Finance at Cambridge Judge Business School.