ꙸĿ뎈Ŀational Program Evaluation; EducFair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk
Fair value accounting (FVA) refers to the practice of updating the valuation of assets or securities on a regular basis, ideally by reference to current prices for similar assets or securities established in the context of a liquid market; historical cost
Michael D. Greenberg,Eric Helland,Noreen Clancy,et al. ꙸĿ뎈Ŀational Program Evaluation; EducFair Value Accounting, Historical Cost Accounting, and Systemic Risk: Policy Issues and Options for Strengthening Valuation and Reducing Risk. 2013-01-01.