Market-value or historical cost accounting. (new accounting standard by Financial Accounting Standards Board) (Panel Discussion): An article from: Government Finance Review

This digital document is an article from Government Finance Review, published by Government Finance Officers Association on April 1, 1992. The length of the article is 2506 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Financial Accounting Standards Board has come up with a new standard called market-value accounting to replace cost accounting, which regulators feel may be responsible for inadequacies in financial reports of banking institutions. Market-value accounting will take effect in 1992 for those with assets of $150 million or more, while the rest still have three years to conform. Four Government Finance Officers Association members from either private or public sector were asked to comment on the merits and demerits of the new accounting standard.

Citation Details
Title: Market-value or historical cost accounting. (new accounting standard by Financial Accounting Standards Board) (Panel Discussion)
Publication:Government Finance Review (Magazine/Journal)
Date: April 1, 1992
Publisher: Government Finance Officers Association
Volume: v8 Issue: n2 Page: p26(3)

Article Type: Panel Discussion

Distributed by Thomson Gale