Publication Information

{'id': 'https://openalex.org/W2501572023', 'doi': 'https://doi.org/10.1002/9781119196723.ch6', 'title': 'Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities', 'display_name': 'Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities', 'publication_year': 2012, 'publication_date': '2012-01-02', 'ids': {'openalex': 'https://openalex.org/W2501572023', 'doi': 'https://doi.org/10.1002/9781119196723.ch6', 'mag': '2501572023'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1002/9781119196723.ch6', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'other', 'type_crossref': 'other', 'indexed_in': ['crossref'], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5060105178', 'display_name': 'Stephen G. Ryan', 'orcid': 'https://orcid.org/0000-0002-7578-452X'}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Stephen G. Ryan', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5060105178'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': None, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 64}, 'biblio': {'volume': None, 'issue': None, 'first_page': '131', 'last_page': '160'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T12675', 'display_name': 'Financial Reporting and Valuation Research', 'score': 0.4534, 'subfield': {'id': 'https://openalex.org/subfields/1408', 'display_name': 'Strategy and Management'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T12675', 'display_name': 'Financial Reporting and Valuation Research', 'score': 0.4534, 'subfield': {'id': 'https://openalex.org/subfields/1408', 'display_name': 'Strategy and Management'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T14030', 'display_name': 'Taxation and Legal Issues', 'score': 0.3921, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13366', 'display_name': 'Accounting Theory and Financial Reporting', 'score': 0.3797, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/historical-cost', 'display_name': 'Historical cost', 'score': 0.5286496}, {'id': 'https://openalex.org/keywords/financial-instrument', 'display_name': 'Financial instrument', 'score': 0.5219259}, {'id': 'https://openalex.org/keywords/fair-market-value', 'display_name': 'Fair market value', 'score': 0.44464085}, {'id': 'https://openalex.org/keywords/equity', 'display_name': 'Equity', 'score': 0.4393705}, {'id': 'https://openalex.org/keywords/value', 'display_name': 'Value (mathematics)', 'score': 0.42758298}, {'id': 'https://openalex.org/keywords/hedge-accounting', 'display_name': 'Hedge accounting', 'score': 0.42718762}], 'concepts': [{'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.92385846}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.791911}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.75722575}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.64109653}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.56500226}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.54444045}, {'id': 'https://openalex.org/C43326092', 'wikidata': 'https://www.wikidata.org/wiki/Q362098', 'display_name': 'Historical cost', 'level': 3, 'score': 0.5286496}, {'id': 'https://openalex.org/C191654821', 'wikidata': 'https://www.wikidata.org/wiki/Q247506', 'display_name': 'Financial instrument', 'level': 2, 'score': 0.5219259}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.50770295}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.4704249}, {'id': 'https://openalex.org/C129361004', 'wikidata': 'https://www.wikidata.org/wiki/Q2470236', 'display_name': 'Profitability index', 'level': 2, 'score': 0.45729032}, {'id': 'https://openalex.org/C121179201', 'wikidata': 'https://www.wikidata.org/wiki/Q5429965', 'display_name': 'Fair market value', 'level': 3, 'score': 0.44464085}, {'id': 'https://openalex.org/C199728807', 'wikidata': 'https://www.wikidata.org/wiki/Q2578557', 'display_name': 'Equity (law)', 'level': 2, 'score': 0.4393705}, {'id': 'https://openalex.org/C2776291640', 'wikidata': 'https://www.wikidata.org/wiki/Q2912517', 'display_name': 'Value (mathematics)', 'level': 2, 'score': 0.42758298}, {'id': 'https://openalex.org/C36444102', 'wikidata': 'https://www.wikidata.org/wiki/Q1593242', 'display_name': 'Hedge accounting', 'level': 5, 'score': 0.42718762}, {'id': 'https://openalex.org/C202552767', 'wikidata': 'https://www.wikidata.org/wiki/Q1901350', 'display_name': 'Market value', 'level': 2, 'score': 0.4190679}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.33753592}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.3327602}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.31284648}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.10026565}, {'id': 'https://openalex.org/C105795698', 'wikidata': 'https://www.wikidata.org/wiki/Q12483', 'display_name': 'Statistics', 'level': 1, 'score': 0.08909279}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1002/9781119196723.ch6', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W827159887', 'https://openalex.org/W3124128262', 'https://openalex.org/W2581202716', 'https://openalex.org/W2385537676', 'https://openalex.org/W2288827686', 'https://openalex.org/W2242657887', 'https://openalex.org/W2176806217', 'https://openalex.org/W2145849174', 'https://openalex.org/W1984140234', 'https://openalex.org/W1805410880'], 'abstract_inverted_index': {'This': [0, 77], 'chapter': [1, 51, 100], 'provides': [2], 'an': [3], 'understanding': [4], 'of': [5, 86, 89, 112, 116, 126], 'how': [6, 20], 'fair': [7, 30, 63, 80, 97, 114], 'value': [8, 31, 64, 81, 115], 'accounting': [9, 32, 48, 65, 105], 'works': [10], 'in': [11, 14, 27, 69, 138], 'theory': [12], 'and': [13, 33, 39, 66, 82, 130, 140], 'relatively': [15], 'simple': [16], 'contexts.': [17], 'It': [18], 'illustrates': [19], 'one': [21], 'can': [22], 'analyze': [23], 'the': [24, 53, 87, 113], 'information': [25], 'contained': [26], 'financial': [28, 117], "institutions'": [29], 'disclosures': [34, 67], 'to': [35, 62, 95], 'assess': [36], 'their': [37], 'solvency': [38], 'profitability': [40], 'better': [41], 'than': [42], 'is': [43], 'possible': [44], 'using': [45], 'amortized': [46], 'cost': [47], 'information.': [49], 'The': [50, 99], 'describes': [52, 102], "FASB's": [54], '(The': [55], 'Financial': [56, 127], 'Accounting': [57, 134], 'Standards': [58], 'Board)': [59], 'general': [60], 'approach': [61], 'expressed': [68], 'SFAS': [70, 119, 131], 'No.': [71, 120, 132], '157,': [72], 'Fair': [73, 124], 'Value': [74, 125], 'Measurements': [75], '(2006).': [76], 'standard': [78], 'defines': [79], 'includes': [83], 'a': [84], 'hierarchy': [85], 'types': [88], 'inputs': [90], 'that': [91, 107], 'may': [92], 'be': [93], 'used': [94], 'estimate': [96], 'values.': [98], 'also': [101], 'two': [103], 'significant': [104], 'standards': [106], 'require': [108], 'disclosure': [109], 'or': [110], 'recognition': [111], 'instruments:': [118], '107,': [121], 'Disclosures': [122], 'about': [123], 'Instruments': [128], '(1991),': [129], '115,': [133], 'for': [135], 'Certain': [136], 'Investments': [137], 'Debt': [139], 'Equity': [141], 'Securities': [142], '(1993).': [143]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2501572023', 'counts_by_year': [], 'updated_date': '2024-12-09T20:00:46.410786', 'created_date': '2016-08-23'}