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Fair Presentation--an Ethical Perspective on Fair Value Accounting Pursuant to the SEC Study on Mark-To-Market Accounting (Security Exchange Commission)

eBook details

Title: Fair Presentation--an Ethical Perspective on Fair Value Accounting Pursuant to the SEC Study on Mark-To-Market Accounting (Security Exchange Commission)
Author : Ethical and Regulatory Issues Journal of Legal
Release Date : January 01, 2010
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 308 KB

Description

INTRODUCTION Recently, there has been considerable media coverage on the subject of fair value accounting. While some commentators applaud the use of fair value accounting as a positive factor in promptly revealing the values of financial assets in today's troubled credit markets, others decry the use of fair value accounting as a negative factor exacerbating the problems in the credit markets.