Fair Value Accounting in Banking – Issues in Convergence to IFRS
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Other versions of this item:
- Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
- Swamy, Vighneswara, 2010. "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper 40881, University Library of Munich, Germany.
References listed on IDEAS
- Benston, George J., 2008. "The shortcomings of fair-value accounting described in SFAS 157," Journal of Accounting and Public Policy, Elsevier, vol. 27(2), pages 101-114.
- Rodrigo Cifuentes & Hyun Song Shin & Gianluigi Ferrucci, 2005. "Liquidity Risk and Contagion," Journal of the European Economic Association, MIT Press, vol. 3(2-3), pages 556-566, 04/05.
- Wayne Landsman, 2006. "Fair value accounting for financial instruments: some implications for bank regulation," BIS Working Papers 209, Bank for International Settlements.
More about this item
KeywordsIFRS; Banking; Convergence of IFRS; Financial reporting; Investment; Capital; Banking;
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
- G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-06-16 (Accounting & Auditing)
- NEP-ALL-2013-06-16 (All new papers)
- NEP-BAN-2013-06-16 (Banking)
- NEP-MAC-2013-06-16 (Macroeconomics)
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