حسابداری بهای تمام شده تاریخی، ارزش متعارف و ریسک سیستماتیک

  Fair Value Accounting,   Historical Cost Accounting,   and Systemic Risk   Policy Issues and Options for Strengthening Valuation and Reducing Risk 112صفحه 2013 Fair value accounting (FVA) refers to the practice of updating the valuation of assets or securities on a regular basis, ideally by reference to current prices for similar assets or securities established in the context of a liquid market. Fair value accounting is typically distinguished from historical cost acc ...