rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Fair Value Accounting
    sub title: Context and Current Concerns
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Examines fair value accounting, which is a market-based accounting system for determining value of assets and liabilities, in light of current economic crisis. Provides historical background on fair value accounting; explains workings of the Financial Accounting Standards Board, the private-sector entity that sets accounting standards; and characterizes Congressional interest in fair value accounting. Describes recent and controversial financial accounting statement 157, examines key fair value pros and cons, discusses various proposals to reform fair value accounting, and examines major recent and ongoing developments related to fair value accounting.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Accounting
  subject:
    topic: Business cycles
  subject:
    topic: Finance
    topic: Law and legislation
  related item:
    title info:
      title: Fair Value Accounting
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101223
    record change date: 20260608151737.9
    record identifier: in00003410532