Historical Cost Accounting versus Fair Value Accounting in Banking: Implications for Supervision, Provisioning, Financial Reporting and Market Discipline

Roger Buckland, Y. Anagnastopoulos

Research output: Contribution to journalArticle

Original languageEnglish
Pages (from-to)1-19
Number of pages19
JournalJournal of International Banking Regulation
Volume6
Issue number2
Publication statusPublished - 2005

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