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Procyclicality and Fair Value Accounting

Procyclicality and Fair Value Accounting »

Source: Procyclicality and Fair Value Accounting

Volume/Issue: 2009/39

Series: IMF Working Papers

Author(s): Jodi Scarlata , Juan Sole , and Alicia Novoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2009

ISBN: 9781451871876

Keywords: Procyclicality, fair value accounting, financial statements, financial stability, financial instruments, banking,

In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could intr...

Procyclicality and Fair Value Accounting

Procyclicality and Fair Value Accounting »

Volume/Issue: 2009/39

Series: IMF Working Papers

Author(s): Jodi Scarlata , Juan Sole , and Alicia Novoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2009

DOI: http://dx.doi.org/10.5089/9781451871876.001

ISBN: 9781451871876

Keywords: Procyclicality, fair value accounting, financial statements, financial stability, financial instruments, banking,

In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could intr...