CHORAFAS, DIMITRIS N. IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts/ CHORAFAS, DIMITRIS N. - Burlington, MA : Elsevier, c2006. - xv, 479 pages : illustrations ; 23 cm. Includes bibliographical references ISBN: 9780750668958 Subjects--Topical Terms: 1. Accounting--Standards.2. Corporate governance.3. Fair value--Accounting.4. Financial statements--Standards.