Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280
This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and Indian banking in particular in the light of the move towards convergence to international financial reporting standards across the globe. In the light of criticism against fair...
