Fair value accounting, historical cost accounting, and systemic risk : : policy issues and options for strengthening valuation and reducing risk / / Michael D. Greenberg, Eric Helland, Noreen Clancy, James N. Dertouzos ; supported by the Goldman Sachs Global Markets Institute.
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...
Saved in:
: | |
---|---|
VerfasserIn: | |
TeilnehmendeR: | |
Language: | English |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Procyclicality and fair value accounting / prepared by Alicia Novoa, Jodi Scarlata, and Juan Sole.
by: Novoa, Alicia.
Published: (2009.) -
Executive's guide to fair value : profiting from the new valuation rules / / Alfred M. King.
by: King, Alfred M.
Published: (c2008.) -
Introductory financial accounting and reporting / Barry P. Smith.
by: Smith, Barry P.
Published: (2010.) -
Inventory accounting : a comprehensive guide / / Steven M. Bragg.
by: Bragg, Steven M.
Published: (c2005.) -
Accounting for goodwill and other intangible assets / / Ervin L. Black, Mark L. Zyla.
by: Black, Ervin L.,
Published: ([2018])