First Semester topics include fair value

QUESTION It is usually claimed that recent developments in IFRS reflect a trend of financialisation in which ideas from financial economics and associated techniques are imported into the standards. In turn, information resulting from the standards reinforces the financialisation of business, and more broadly of our society with, sometimes, harmful effects. As Chiapello (2016, p. 82) puts it, IFRS can be seen 'as much financialised as financialising standards'. REQUIRED Select one topic we have studied in semester 1 and critically evaluate: a) how recent developments in your selected topic can be seen as the outcome of financialisation, and b) how, in your opinion, your chosen topic further financialises business and our society, and with what effects. QUESTION It is usually claimed that recent developments in IFRS reflect a trend of financialisation in which ideas from financial economics and associated techniques are imported into the standards. In turn, information resulting from the standards reinforces the financialisation of business, and more broadly of our society with, sometimes, harmful effects. As Chiapello (2016, p. 82) puts it, IFRS can be seen 'as much financialised as financialising standards'. REQUIRED Select one topic we have studied in semester 1 and critically evaluate: a) how recent developments in your selected topic can be seen as the outcome of financialisation, and b) how, in your opinion, your chosen topic further financialises business and our society, and with what effects