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...

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Váldodahkkit: Mora, A, McGeachin, A, Barth, M, Barker, R, Wagenhoffer, A, Joos, P
Materiálatiipa: Journal article
Giella:English
Almmustuhtton: Taylor and Francis 2019