Browsing Scientific Publications in Economics and Finance by Subject "cash flow hedging, nonhedgeable risk, hedgeable risk, SFAS 133, IAS 39, mark-to-market accounting, fair value accounting, hedge accounting"
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A note on fair value accounting in a crisis: The influence of the hedge accounting regulations
(Journal article; Peer reviewed, 2010)The role of fair value accounting in the financial crisis is contorversial and heavily debated. Some claim that fair value accounting of financial instruments contributed to the recent crisis. This note acknowledges that, ...