Procyclicality and fair value accounting

Novoa, Alicia.

Procyclicality and fair value accounting [electronic resource] / prepared by Alicia Novoa, Jodi Scarlata, and Juan Sole. - [Washington D.C.] : International Monetary Fund, 2009. - 40 p. - IMF working paper ; WP/09/39 . - IMF working paper ; WP/09/39. .

Includes bibliographical references.


Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.


Business cycles.
Fair value--Accounting.


Electronic books.

HF5681.V3 / N68 2009