• Consequence of fair value accounting on the enterprise's repute
• Fair Value Accounting, Systemic Risk, and Historical Cost Accounting
• The Choice Practicality of Fair Value Accounting – A Hypothetical Angle
• Trustworthiness and Fair Value Accounting

It’s relationship with quality of accounting information

I suggest that you read considerable recent research about the topic. From these research, you may extract the relevant research gaps, from which you may select the topic(s) that you are willing and able to investigate.

there is trade off between relevancy and reliability

This question is very important for accounting research.

It issued IFRS 13 as CPC 41 in Brazil.

There are significant similarities and differences about fair value accounting between countries.

This question and the future comparation is very important.