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...
| Prif Awdur: | |
|---|---|
| Awduron Eraill: | , |
| Fformat: | Cylchgrawn |
| Iaith: | English |
| Cyhoeddwyd: |
Washington, D.C. :
International Monetary Fund,
2009.
|
| Cyfres: | IMF Working Papers; Working Paper ;
No. 2009/039 |
| Mynediad Ar-lein: | Full text available on IMF |