Fair‐value accounting: examining the consequences
Graham Allatt
(Graham Allatt is Director, Group Credit Risk, with Abbey National.)
4450
Abstract
The Joint Working Group proposals on fair value disclosure of financial instruments have provoked controversy. Here the author looks at how the proposals would impact on banks’ risk management, lending policies and pricing.
Keywords
Citation
Allatt, G. (2001), "Fair‐value accounting: examining the consequences", Balance Sheet, Vol. 9 No. 4, pp. 22-25. https://doi.org/10.1108/09657960110696663
Publisher
:MCB UP Ltd
Copyright © 2001, Company