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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Bibliographic Details
Corporate Author: RAND Center for Corporate Ethics and Governance, sponsoring body (sponsoring body)
Other Authors: Greenberg, Michael D., 1969- [author] (author), Helland, Eric, author, Clancy, Noreen, author, Dertouzos, James N., 1950- author
Format: eBook
Language:Inglés
Published: RAND Corporation
Subjects:
Fair value > Accounting.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009426439406719

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