Evaluating the Impact of Fair Value Accounting on Financial Institutions : Implications for Accounting Standards Setting and Bank Supervision
Year of publication: |
2012
|
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Authors: | Shaffer, Sanders |
Publisher: |
[2012]: [S.l.] : SSRN |
Subject: | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bankenaufsicht | Banking supervision | EU-Staaten | EU countries | Bank | Welt | World | Finanzsektor | Financial sector |
Extent: | 1 Online-Ressource (60 p) |
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Series: | FRB of Boston Working Paper ; No. QAU 12-01 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 31, 2011 erstellt |
Other identifiers: | 10.2139/ssrn.2006381 [DOI] |
Classification: | G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation ; M41 - Accounting ; M52 - Compensation and Compensation Methods and Their Effects (stock options, fringe benefits, incentives, family support programs) |
Source: | ECONIS - Online Catalogue of the ZBW |
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