The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Justin Chircop, Zoltán Novotny-Farkas
| Year of publication: |
November/December 2016
|
|---|---|
| Authors: | Chircop, Justin ; Novotny-Farkas, Zoltán |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 62.2016, 2/3, p. 183-203
|
| Subject: | Banks | Fair value accounting | Prudential regulation | Regulatory capital | Fair-Value-Bilanzierung | Basler Akkord | Basel Accord | IFRS | Bank | Bankenregulierung | Bank regulation | Regulierung | Regulation | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal ; Konferenzbeitrag ; Conference paper |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2016.10.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011622185