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Fair Value Accounting = Key Issues Arising from the Financial Crisis /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Fair Value Accounting/ by E. Menicucci.
其他題名:	Key Issues Arising from the Financial Crisis /
作者:	Menicucci, E.
面頁冊數:	VIII, 121 p.online resource. :
Contained By:	Springer Nature eBook
標題:	International economics. -
電子資源:	https://doi.org/10.1057/9781137448262
ISBN:	9781137448262

Fair Value Accounting = Key Issues Arising from the Financial Crisis /
Menicucci, E.

Fair Value AccountingKey Issues Arising from the Financial Crisis /[electronic resource] :by E. Menicucci. - 1st ed. 2015. - VIII, 121 p.online resource. - Palgrave Macmillan Studies in Banking and Financial Institutions,2523-336X. - Palgrave Macmillan Studies in Banking and Financial Institutions,.

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. This book discusses how FVA affects financial reporting during a financial crisis. It provides an in-depth analysis of the key benefits and negatives of FVA, and discusses the controversial practice of trade-offs with historical cost accounting (HCA). It provides an overview of the principles and applications of FVA, and explains its impact on banks' financial statements. Investigating the effect of FVA on the volatility of earnings and regulatory capital in European banks, the book asks whether incremental volatility is indeed reflected in bank share prices. It examines empirical evidence to quantify the role that FVA may have played in times of stress in the banking sector, both in Europe and elsewhere. Fair Value Accounting explores the criticism FVA has received despite its perceived merits, and summarizes the various opposing views of parties in this major policy debate, which has involved banking and accounting regulators from across the globe.

ISBN: 9781137448262

Standard No.: 10.1057/9781137448262doiSubjects--Topical Terms:

680327
International economics.

LC Class. No.: HF1351-1647

Dewey Class. No.: 337

Fair Value Accounting = Key Issues Arising from the Financial Crisis /
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