Fixing fair value accounting
The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the stability of financial institutions.By Peter J. Wa...
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| Format: | Electronic Book Chapter |
| Language: | English |
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Paris :
OECD Publishing,
2009
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Internet
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INTERNET RESOURCE |
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