Business, Management and Accounting
8 years ago

Fair value accounting reveals true financial health of institutions.

1 view
Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities
Stephen G. Ryan

Paper Summary

Fair value accounting helps understand financial institutions' health better than traditional methods. The FASB sets rules for fair value accounting, defining fair value and ranking input types. Two key standards require disclosing or recognizing financial instruments' fair values.

Related papers

Economics, Econometrics and Finance
8 years ago

Manipulation Alert: Illiquid Markets Impact Accounting Information Accuracy

Economic Analysis
Earnings Management
Law and Economics
2 views
Business, Management and Accounting
8 years ago

Fair value accounting not to blame for financial crisis, but needs adjustments.

Management Control
3 views
Business, Management and Accounting
8 years ago

Fair Value Accounting Linked to Financial Crisis and Misstated Income

Value-based Management
Earnings Management
Credit Risk
3 views