Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

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...

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Bibliographic Details

Main Authors:	Greenberg, Michael D., Helland, Eric, Clancy, Noreen, Dertouzos, James N.
Format:	Online
Language:	English
Published:	RAND Corporation 2023
Subjects:	Finance Law History thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFK Banking thema EDItEUR::N History and Archaeology::NH History::NHK History of the Americas thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNP Financial law: general::LNPB Banking law
Online Access:	ONIX_20231005_9780833083661_1001
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