Fair Value Accounting
Key Issues Arising from the Financial Crisis
$158.15
- Hardcover
121 pages
- Release Date
22 December 2014
Summary
The 2008 financial crisis has turned a spotlight on the role of financial reporting in periods of economic downturn. In analysing the financial crisis, many commentators have attributed blame to fair value accounting (FVA) because of the pro-cyclical effect it potentially introduces in banks’ financial statements.This book discusses how FVA affects financial reporting during a financial crisis. It provides an in-depth analysis of the key benefits and negatives of FVA, and discusses the contro…
Book Details
| ISBN-13: | 9781137448255 |
|---|---|
| ISBN-10: | 1137448253 |
| Author: | E. Menicucci |
| Publisher: | Palgrave Macmillan |
| Imprint: | Palgrave Pivot |
| Format: | Hardcover |
| Number of Pages: | 121 |
| Release Date: | 22 December 2014 |
| Weight: | 304g |
| Dimensions: | 216mm x 140mm |
| Series: | Palgrave Macmillan Studies in Banking and Financial Institutions |
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About The Author
E. Menicucci
Elisa Menicucci obtained degrees in economics and business administration, and economics and management, from the University of Ancona and the Polytechnic University of Marche respectively, in Ancona, Italy. She went on to complete a PhD in business administration from the Polytechnic University of Marche in 2009. Elisa Menicucci works as temporary professor in business administration at the Polytechnic University of Marche, and as teaching expert in business valuation at Uninettuno University in Rome, Italy. She has participated in the International Commission of OIC (Organismo Italiano di Contabilità) and has worked as a chartered accountant and tax auditor since 2008.
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