Fair value accounting, historical cost accounting, and systemic risk [electronic resource] : policy issues and options for strengthening valuation and reducing risk / Michael D. Greenberg, Eric Helland, Noreen Clancy, James N. Dertouzos ; supported by the Goldman Sachs Global Markets Institute.

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 Authors:	Greenberg, Michael D., 1969- (Author) Helland, Eric (Author) Clancy, Noreen (Author) Dertouzos, James N., 1950- (Author)
Corporate Author:	RAND Center for Corporate Ethics and Governance (sponsoring body.)
Language:	English
Published:	Santa Monica, CA : Rand Corporation, [2013]
Subjects:	Fair value > Accounting.
Online Access:	Books at JSTOR: Open Access: 2013 (JSTOR) DOAB Directory of Open Access Books: 2013 (Directory of Open Access Books)
Variant Title:	Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk
Format:	Electronic eBook

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Online Access

Books at JSTOR: Open Access: 2013 (JSTOR)
DOAB Directory of Open Access Books: 2013 (Directory of Open Access Books)