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Fair Value Accounting and Regulatory Capital Requirements

By Tatsuya Yonetani and Yuko Katsuo

Abstract

Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs. These advocates assert that fair value accounting better reflects underlying economi

Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.196.7278
Provided by: CiteSeerX
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