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...
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 |
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