Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

In the wake of the 2008 financial crisis, conflicting arguments have been made about fair value accounting (FVA) versus historical cost accounting (HCA) and the role that each played in the crisis. This report examines the relationship between both types of accounting practices and systemic risk in...

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Библиографические подробности
Главные авторы: Greenberg, Michael D., Helland, Eric, Clancy, Noreen, Dertouzos, James N.
Формат: Livro
Язык:Inglês
Опубликовано: RAND Corporation 2013
Предметы:
bic Book Industry Communication::K Economics, finance, business & management::KF Finance & accounting::KFF Finance::KFFK Banking
bic Book Industry Communication::H Humanities::HB History::HBJ Regional & national history::HBJK History of the Americas
bic Book Industry Communication::L Law::LN Laws of Specific jurisdictions::LNP Financial law::LNPB Banking law
Finance
Law
History
Online-ссылка:https://directory.doabooks.org/handle/20.500.12854/115227
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