Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Author:

Chung Sung Gon,Yong Kevin Ow

Publisher

Elsevier BV

Reference24 articles.

1. AAA) Financial Accounting Standards Committee (FASC). 2000. Response to the FASB's preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value;Accounting Horizons

2. Response to the FASB's exposure draft: The fair value option for financial assets and financial liabilities, including an amendment of FASB Statement No. 115;Accounting Horizons,2007

3. Fair value accounting: Evidence from investment securities and the market valuation of banks;M Barth;The Accounting Review,1994

4. Fair value accounting for liabilities and own credit risk;M Barth;The Accounting Review,2008

5. Fundamental issues related to using fair value accounting for financial reporting;M Barth;Accounting Horizons,1995

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