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- W1965895767 abstract "Market value accounting in the banking and insurance sector : elements for discussion Over the last couple of years there as been, in many countries, significant discussions about the advantages of purchase price value accounting versus market value accounting. Two opposing views have emerged. On one hand, the supporters of a market value assessment of the different banks or insurance companies balance sheets maintain that the mark to market assessment would give a more precise idea of reality than that which results from acquisition cost accounting. Beside, the latter would lead to increased risk taking and would be dangerous for prudential control. As regards the historical value system, its supporters pretend that determining market value is, indeed, very questionable. In fact, such a mark to market accounting method would bring a great deal of financial markets volatility into the balance sheets of financial institutions, and thus have macro economic repercussions." @default.
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- W1965895767 date "1996-01-01" @default.
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- W1965895767 title "La comptabilisation en valeur de marché dans les banques et les sociétés d'assurances : Les éléments du débat" @default.
- W1965895767 doi "https://doi.org/10.3406/ecofi.1996.2271" @default.
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