Fair value accounting: The eternal debate – AinE EAA Symposium, May 2018
The last financial crisis led to a vigorous debate still in place about the pros and cons of fair-value accounting (FVA). While detractors basically argue its potential negative impact on procicality and financial stability or inadequacy in illiquid markets or specific business models, the Internati...
Những tác giả chính: | Mora, A, McGeachin, A, Barth, M, Barker, R, Wagenhoffer, A, Joos, P |
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Định dạng: | Journal article |
Ngôn ngữ: | English |
Được phát hành: |
Taylor and Francis
2019
|
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