Fair value accounting: key issues arising from the financial crisis
Auteur :
Menicucci, E.
Éditeur :
Palgrave Macmillan
ISBN :
9781137448255
Date de publication :
22 déc. 2014
Dimensions :
21,6 x 14,0 cm
Langue :
Anglais
Pays d'origine :
Grande Bretagne
The 2008 financial crisis has turned a spotlight on the role of financial reporting in periods of economic downturn. In analysing the financial crisis, many commentators have attributed blame to fair value accounting (FVA) because of the pro-cyclical effect it potentially introduces in banks' financial statements.