Fixing fair value accounting

Peter J. Wallison

OECD Journal on Budgeting, 2009, vol. 9, issue 2, 1-8

Abstract: The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the stability of financial institutions. By Peter J. Wallison, American Enterprise Institute

Date: 2009
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