Delivery included to the United States

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

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

Paperback (15 Oct 2013)

Not available for sale

Out of stock

This service is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Publisher's Synopsis

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 both types of accounting practices and systemic risk in the financial sector, providing recommendations on how FVA and HCA can both be improved.

Book information

ISBN: 9780833082121
Publisher: RAND Corporation
Imprint: RAND Corporation
Pub date:
Language: English
Number of pages: xxi, 86
Weight: 308g
Height: 279mm
Width: 216mm
Spine width: 8mm