Fair Value Accounting, Historical Cost Accounting, and Systemic Risk Policy Issues and Options for Strengthening Valuation and Reducing Risk |
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Author:
| Greenberg, Michael D. Helland, Eric Clancy, Noreen Dertouzos, James N. |
ISBN: | 978-0-8330-8212-1 |
Publication Date: | Oct 2013 |
Publisher: | RAND Corporation, The
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Book Format: | Paperback |
List Price: | USD $26.95 |
Book Description:
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Examines the relationship between fair value accounting and historical cost accounting and systemic risk to the financial system, including the role that the accounting approaches played in the 2008 financial crisis.
Examines the relationship between fair value accounting and historical cost accounting and systemic risk to the financial system, including the role that the accounting approaches played in the 2008 financial crisis.