Special section: Market value accounting. Con: Market value accounting boils down to “trust me” values
作者:
Donna J. Fisher,
期刊:
Journal of Corporate Accounting&Finance
(WILEY Available online 1992)
卷期:
Volume 3,
issue 3
页码: 327-332
ISSN:1044-8136
年代: 1992
DOI:10.1002/jcaf.3970030308
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractWhat is the proposed move to market value accounting (MVA) designed to accomplish? If it is a new accounting model, then so be it—let's all get into the ring. But, if its purpose is to effect a change in behavior for financial institutions, then let's not overhaul the existing accounting model. MVA does not represent an improvement over the historical cost model and will likely create more problems than it will solv
点击下载:
PDF
(480KB)
返 回