Institution-specific value

Preprint OPEN
Ken Peasnell;
  • Subject: financial statements, institution-specific value, fair value, financial reporting
    • jel: jel:E58 | jel:G15 | jel:M41

The introduction of a new accounting standard for financial instruments, has raised a number of issues related to the application of fair value principles. This paper discusses some of these issues which are generally related to the fact that "fair values" are not alway... View more
  • References (10)

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    17 Comments by David Andrews, Fitch Ratings, on a paper presented by Ken Peasnell, Lancaster University Management School, at the BIS Workshop on Accounting, Risk Management and Prudential Regulation, Basel, Switzerland, 11-12 November 2005.

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