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...
Cote: | Libro Electrónico |
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Auteur principal: | |
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Autres auteurs: | , , |
Format: | Électronique eBook |
Langue: | Inglés |
Publié: |
Santa Monica, CA :
Rand Corporation,
©2013.
©2013 |
Sujets: | |
Accès en ligne: | Texto completo |