Volatility as a downside of fairness
Journal
Denaris
Type
newspaper article
Date Issued
2008-09-01
Author(s)
Abstract
Accounting Standards increasingly require financial instruments such as stocks, derivatives and structured products to be measured at fair value. As fair values represent a financial instrument's market value, price fluctuations find their way into financial statements. Even though fair value measurement provides useful information about the current value of a corporation's assets, it also increases the volatility of earnings.
Language
English
Keywords
Fair Value Accounting
Financial Instruments
Financial Markets
Hedge Accounting
Volatility
HSG Classification
contribution to practical use / society
Refereed
No
Publisher
Verband Schweizerischer Vermögensverwalter (VSV)
Publisher place
Zürich
Number
4
Start page
33
End page
35
Pages
3
Subject(s)
Eprints ID
47389
File(s)![Thumbnail Image]()
open.access
Name
Leibfried_Zimmermann 33-35.pdf
Size
878.8 KB
Format
Adobe PDF
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