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

Roger Buckland; Y. Anagnastopoulos

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

Accountancy & Finance, Accountancy

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	1-19
Number of pages	19
Journal	Journal of International Banking Regulation
Volume	6
Issue number	2
Publication status	Published - 2005

Cite this

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

author = "Roger Buckland and Y. Anagnastopoulos",

year = "2005",

language = "English",

volume = "6",

pages = "1--19",

journal = "Journal of International Banking Regulation",

issn = "1465-4830",

number = "2",

}

TY - JOUR

T1 - Historical Cost Accounting versus Fair Value Accounting in Banking

T2 - Implications for Supervision, Provisioning, Financial Reporting and Market Discipline

AU - Buckland, Roger

AU - Anagnastopoulos, Y.

PY - 2005

Y1 - 2005

M3 - Article

SN - 1465-4830

VL - 6

SP - 1

EP - 19

JO - Journal of International Banking Regulation

JF - Journal of International Banking Regulation

IS - 2

ER -