Procyclicality and Fair Value Accounting /
In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets. The paper finds that, while weaknesses in the FVA method...
मुख्य लेखक: | Scarlata, Jodi |
---|---|
अन्य लेखक: | Novoa, Alicia, Sole, Juan |
स्वरूप: | पत्रिका |
भाषा: | English |
प्रकाशित: |
Washington, D.C. :
International Monetary Fund,
2009.
|
श्रृंखला: | IMF Working Papers; Working Paper ;
No. 2009/039 |
ऑनलाइन पहुंच: | Full text available on IMF |
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