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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| Language: | English |
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Santa Monica, CA :
Rand Corporation,
[2013]
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| Variant Title: |
Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk |
| Format: | Electronic eBook |