Fair value accounting, historical cost accounting, and systemic risk : policy issues and options for strengthening valuation and reducing risk

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名称	Fair value accounting, historical cost accounting, and systemic risk : policy issues and options for strengthening valuation and reducing risk

索引号	F23/E20141
分类号	F23 F23(会计) F2(经济计划与管理) F(经济)
作者	Greenberg、 Michael D.、 1969-、Helland、 Eric.、Clancy、 Noreen.、Dertouzos、 James N.、 1950-、RAND Center for Corporate Ethics and Governance.、
出版社	Santa Monica, CA : Rand Corporation, [2013]
ISBN
页数	xxi, 86 pages : illustrations (some color) ; 29 cm
价格
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简介
注解	"RAND Center for Corporate Ethics and Governance" "RR-370-CCEG"--Page [4] of cover. 內容 Introduction -- Background: The Debate over FVA and HCA -- Systemic Risk and Accounting Approaches -- Accounting Standards and Prudential Regulation -- Lessons from Historical Episodes Involving Accounting Standards, Systemic Risk, and Financial Crisis -- Implementation and Risk: The Challenges to Doing FVA and HCA Well -- Conclusion and Policy Options -- Appendix: An Overview of HCA and FVA.