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Market value accounting‐salvation or apocalypse?
Author(s) -
Sullivan Robert P.
Publication year - 1991
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970030204
Subject(s) - accounting , mark to market accounting , value (mathematics) , market value , financial accounting , fair value , business , accounting standard , accounting information system , economics , computer science , machine learning
The move to market value accounting is underway. This article summarizes the status of projects at the Financial Accounting Standards Board and the views of proponents and opponents of the potential changes to market value accounting.