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...

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Main Author: Michael D. Greenberg, Eric Helland, Noreen Clancy, James N. Dertouzos
Format: eBook
Language: Bahasa Inggris
Published: RAND Corporation 2013
Subjects:
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=53099
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