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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Greenberg, Michael D., 1969-
Autor Corporativo: RAND Center for Corporate Ethics and Governance
Otros Autores: Helland, Eric, Clancy, Noreen, Dertouzos, James N., 1950-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Santa Monica, CA : Rand Corporation, ©2013.
©2013
Temas:
Acceso en línea:Texto completo