Fair‐value accounting: examining the consequences

The Joint Working Group proposals on fair value disclosure of financial instruments have provoked controversy. Here the author looks at how the proposals would impact on banks’ risk management, lending policies and pricing.

MoreLess

Year of publication:	2001
Authors:	Allatt, Graham
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 9.2001, 4, p. 22-25
Publisher:	MCB UP Ltd
Subject:	Risk management \| Loans \| Pricing policy \| Accounting standards \| Banks

More details

Type of publication:	Article
Type of publication (narrower categories):	technical-paper
Language:	English
Other identifiers:	10.1108/09657960110696663 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014689068