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Nissim et al., 2007 - Google Patents

Fair value accounting in the banking industry

Nissim et al., 2007

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Document ID
6568883179828356494
Author
Nissim D
Penman S
Publication year

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Snippet

This paper studies the application of fair value accounting in the US banking industry. Its primary objective is to inform on the applicability of fair value accounting in the banking industry and the desirability of adopting standards which will expand fair value reporting. To …
Continue reading at academiccommons.columbia.edu (PDF) (other versions)

Classifications

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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation, credit approval, mortgages, home banking or on-line banking
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