Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

amount of liquidity available in the market rather than the future earning power of the asset. Mark-to-market accounting is … banks are insolvent. In contrast, if historic cost accounting is used, banks are allowed to continue and can meet all their … future liabilities. Mark-to-market accounting can thus lead to contagion where none would occur with historic cost accounting. …