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Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk

James N. Dertouzos

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In the wake of the 2008 financial crisis, conflicting arguments have been made about fair value accounting versus historical cost accounting and the role that each played in the crisis. This report examines the relationship between both types of accounting practices and systemic risk in the financial sector, providing recommendations on how FVA and HCA can both be improved.

Pages: 108

Format: Paperback

Publisher: RAND Corporation

Release: October 15, 2013

ISBN: 0833082124

ISBN 13: 9780833082121

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk

James N. Dertouzos

0/5 ( ratings)

In the wake of the 2008 financial crisis, conflicting arguments have been made about fair value accounting versus historical cost accounting and the role that each played in the crisis. This report examines the relationship between both types of accounting practices and systemic risk in the financial sector, providing recommendations on how FVA and HCA can both be improved.

Pages: 108

Format: Paperback

Publisher: RAND Corporation

Release: October 15, 2013

ISBN: 0833082124

ISBN 13: 9780833082121

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