Fair value and measurement: where the conflicts lie

When it comes to the way in which banks report the effects of financial instruments, the position of the global accounting firms is crucial. This article explores the difficulties ahead. It suggests that fair value has a place in the system but that using them to report earnings would create huge difficulties, simply because existing systems of performance measurement would not be up to the task.

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Year of publication:	2001
Authors:	Wilson, Allister
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 9.2001, 4, p. 26-33
Publisher:	MCB UP Ltd
Subject:	Finance \| Banking \| Hedging \| Financial reporting

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Type of publication:	Article
Type of publication (narrower categories):	technical-paper
Language:	English
Other identifiers:	10.1108/09657960110696735 [DOI]
Source:	Other ZBW resources

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