Fair value accounting, historical cost accounting, and systemic risk : policy issues and options for strengthening valuation and reducing risk

Fair value accounting, historical cost accounting, and systemic risk policy issues and options for strengthening valuation and reducing risk

Fair value accounting (FVA) refers to the practice of updating the valuation of assets or securities on a regular basis, ideally by reference to current prices for similar assets or securities established in the context of a liquid market; historical cost accounting (HCA) instead records the value o...

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Detalles Bibliográficos
Autor Corporativo: RAND Center for Corporate Ethics and Governance, sponsoring body (sponsoring body)
Otros Autores: Greenberg, Michael D., 1969- [author] (author), Helland, Eric, author, Clancy, Noreen, author, Dertouzos, James N., 1950- author
Formato: Libro electrónico
Idioma:Inglés
Publicado: RAND Corporation
Materias:
Fair value > Accounting.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009426439406719

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