Home  Journals  International Accounting  28(226) - 2012 July

Fair value accounting and financial crisis

Available online: 25 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Financial crisis caused a large number of disputes concerning use of fair value. Many critics argue that fair value is at the bottom of financial crisis or at least that its use aggravated consequences of financial trouble. In research the role of fair value and its "contribution" to financial crisis is considered.

Keywords: financial crisis, fair value, financial assets, measurement of financial instruments

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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