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Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements

Linsmeier, Thomas J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 409-417

Persistent link: https://www.econbiz.de/10009267510

Communication of nonearnings information at the financial statements release date

Han, Bong H. - In: Journal of accounting & economics 15 (1992) 1, pp. 63-86

Persistent link: https://www.econbiz.de/10001124778

Financial Reporting and Financial Crises : The Case for Measuring Financial Instruments at Fair Value in the Financial Statements

Linsmeier, Thomas J. - 2011

Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reasoning for supporting this proposal, which is based on (1) evidence that the amortized cost model...

Persistent link: https://www.econbiz.de/10013128977