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Fixing fair value accounting

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  • Peter J. Wallison

Abstract

The concept of fair value accounting was introduced in 1993 to make financial statements easier to compare and balance sheets more reflective of real values. This article discusses the true consequences of fair value accounting and its impact on the stability of financial institutions. By Peter J. Wallison, American Enterprise Institute

Suggested Citation

  • Peter J. Wallison, 2009. "Fixing fair value accounting," OECD Journal on Budgeting, OECD Publishing, vol. 9(2), pages 1-8.
    • Handle: RePEc:oec:govkaa:5ks72wvj5lmw
    DOI: 10.1787/budget-9-5ks72wvj5lmw
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    Cited by:

    1. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
    2. Richard Schroeder & David Schauer, 2010. "The Impact of SFAS No. 157 on Commercial Banks," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 175-189, May.
    3. repec:kap:iaecre:v:16:y:2010:i:2:p:175-189 is not listed on IDEAS
    4. A. E. Adegboyegun & E. Ben-Caleb & A. O. Ademola & J. U. Madugba & D. F. Eluyela, 2020. "Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 301-310, April.

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