Fair Value Accounting, Historical Cost Accounting, and Systemic 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. Fair value accounting is typically distinguished from histor...
Main Author: | Michael D. Greenberg, Eric Helland, Noreen Clancy, James N. Dertouzos |
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Format: | eBook |
Language: | Bahasa Inggris |
Published: |
RAND Corporation
2013
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Subjects: | |
Online Access: |
http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=53099 |