Show simple item record

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

Policy Issues and Options for Strengthening Valuation and Reducing Risk

dc.contributor.authorGreenberg, Michael D.
dc.contributor.authorHelland, Eric
dc.contributor.authorClancy, Noreen
dc.contributor.authorDertouzos, James N.
dc.date.accessioned2023-10-05T10:28:56Z
dc.date.available2023-10-05T10:28:56Z
dc.date.issued2013
dc.identifierONIX_20231005_9780833083661_1001
dc.identifier.urihttps://directory.doabooks.org/handle/20.500.12854/115227
dc.description.abstractIn 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.
dc.languageEnglish
dc.subject.classificationthema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Bankingen_US
dc.subject.classificationthema EDItEUR::N History and Archaeology::NH History::NHK History of the Americasen_US
dc.subject.classificationthema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPB Banking lawen_US
dc.subject.otherFinance
dc.subject.otherLaw
dc.subject.otherHistory
dc.titleFair Value Accounting, Historical Cost Accounting, and Systemic Risk
dc.title.alternativePolicy Issues and Options for Strengthening Valuation and Reducing Risk
dc.typebook
oapen.identifier.doi10.7249/j.ctt5hhv55
oapen.relation.isPublishedBy47ac0b54-b121-491c-a9c8-5ca6776e27cb
oapen.relation.isbn9780833083661
oapen.relation.isbn9780833082121


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record