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[null,"1.","Record Nr.",null,"UNINA9910220149103321"]
[null,null,"Autore",null,"Greenberg Michael D. <1969->"]
[null,null,"Titolo",null,"Fair Value Accounting, Historical Cost Accounting, and Systemic Risk : Policy Issues and Options for Strengthening Valuation and Reducing Risk"]
[null,null,"Pubbl/distr/stampa",null,"RAND Corporation, 2013"]
[null,null,"ISBN",null,"9780833083661"]
[{"$nulls":4},"083308366X"]
[null,null,"Descrizione fisica",null,"1 online resource"]
[null,null,"Soggetti",null,"Banking law"]
[{"$nulls":4},"Banking"]
[{"$nulls":4},"History of the Americas"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"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."]
[null,null,null,"Sommario/riassunto","In the wake of the 2008 financial crisis, conflicting arguments have been made about fair value accounting (FVA) versus historical cost accounting (HCA) 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."]