Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

Policy Issues and Options for Strengthening Valuation and Reducing Risk

von Michael D Greenberg, Eric Helland, James N Dertouzos, Noreen Clancy

108 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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 the financial sector, providing recommendations on how FVA and HCA can both be improved.

• Themen: Geschichte und Archäologie Geschichte Amerikanische Geschichte
• ISBN: 9780833082121
• Sprache: Englisch
• Erscheinungsdatum: 15.10.2013
• Größe: 268 x 213 mm
• Verlag: RAND Corporation