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...
Main Authors: | , , , , , |
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Format: | Article |
Language: | English |
Published: |
Routledge
2019
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Subjects: | |
Online Access: | View Fulltext in Publisher |