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Fixing fair value accounting

The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the stability of financial institutions. By Peter J. W...

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Bibliographic Details
Main Author: Wallison, Peter J.
Format: eBook
Language:English
Published: Paris OECD Publishing 2009
Subjects:
Governance
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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