ALBERT — All Library Books, journals and Electronic Records Telegrafenberg

Hits per page

hit 1 - 1 | 1 hit

Select All Export

Unknown

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk (2023)

Greenberg, Michael D. ; Helland, Eric ; Clancy, Noreen ; [et al.]

RAND Corporation

add to mindlist on the mindlist

Details

Publication Date: 2023-10-05

Description: In 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.

Keywords: Finance ; Law ; History ; bic Book Industry Communication::K Economics, finance, business & management::KF Finance & accounting::KFF Finance::KFFK Banking ; bic Book Industry Communication::H Humanities::HB History::HBJ Regional & national history::HBJK History of the Americas ; bic Book Industry Communication::L Law::LN Laws of Specific jurisdictions::LNP Financial law::LNPB Banking law

Language: English

Format: image/jpeg

	Location	Call Number	Expected	Availability

Others were also interested in ...

E-BOOK

S·F·X

text_overview_doab

hit 1 - 1 | 1 hit