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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Bibliographic Details
Main Authors: Barker, R. (Author), Barth, M.E (Author), Joos, P. (Author), McGeachin, A. (Author), Mora, A. (Author), Wagenhofer, A. (Author)
Format: Article
Language:English
Published: Routledge 2019
Subjects:
Online Access:View Fulltext in Publisher