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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Bibliographic Details
| Main Author: |
Greenberg, Michael D., 1969- |
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| Corporate Authors: |
RAND Center for Corporate Ethics and Governance,
JSTOR (Organization) |
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| Other Authors: |
Helland, Eric,
Clancy, Noreen,
Dertouzos, James N., 1950- |
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| Format: | eBook
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| Language: | English |
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| Published: |
Santa Monica, CA :
Rand Corporation,
[2013]
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| Subjects: | |
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| Online Access: | Connect to the full text of this electronic book
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