Working Paper

The feasibility of market value accounting for commercial banks


Abstract: As the severity of the problems facing the federal deposit insurance funds become more obvious, the chorus of support for some form of market value accounting is growing. Proponents cite the benefits of increased disclosure and the discipline such accounting would bring about. Opponents argue that market value accounting is infeasible because it would be too costly and too inaccurate to be worth the effort.

Keywords: Banks and banking - Accounting;

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Bibliographic Information

Provider: Federal Reserve Bank of Richmond

Part of Series: Working Paper

Publication Date: 1989

Number: 89-04