Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

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...

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Autors principals:	Greenberg, Michael D., Helland, Eric, Clancy, Noreen, Dertouzos, James N.
Format:	Online
Idioma:	anglès
Publicat:	RAND Corporation 2023
Matèries:	Finance Law History thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking thema EDItEUR::N History and Archaeology::NH History::NHK History of the Americas thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPB Banking law
Accés en línia:	ONIX_20231005_9780833083661_1001
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