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Fair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk - Softcover
Synopsis
Examines the relationship between fair value accounting and historical cost accounting and systemic risk to the financial system, including the role that the accounting approaches played in the 2008 financial crisis.
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About the Author
James Dertouzos (PhD, Economics, Stanford University) is a Senior Economist at RAND. Research interests include economics of mass media regulation, labor economics, manpower, and welfare reform.
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- PublisherRAND Corporation
- Publication date2013
- ISBN 10 0833082124
- ISBN 13 9780833082121
- BindingPaperback
- Number of pages108
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