Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk by Eric Helland, Noreen Clancy, Michael D. Greenberg

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk

Eric Helland, Noreen Clancy, Michael D. Greenberg

108 pages missing pub info (editions)

nonfiction business economics history sociology medium-paced

Description

In the wake of the 2008 financial crisis, conflicting arguments have been made about fair value accounting (FVA) versus historical cost accounting (HCA) and the role that each played in the crisis. This report examines the relationship between bot...

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