The Feasibility of Market Value Accounting for Commercial Banks

Contemporary Policy Issues, April 1990, Vol. 8, Issue 2, pp. 82-94

FRB Richmond Working Paper No. 89-4

65 Pages Posted: 2 Nov 2012

See all articles by David Mengle

David Mengle

International Swaps and Derivatives Association; Fordham University Graduate School of Business

Date Written: October 1, 1989

Abstract

As the severity of the problems facing the federal deposit insurance funds become more obvious, the chorus of support for some form of market value accounting is growing. Proponents cite the benefits of increased disclosure and the discipline such accounting would bring about. Opponents argue that market value accounting is infeasible because it would be too costly and too inaccurate to be worth the effort.

Suggested Citation

Mengle, David, The Feasibility of Market Value Accounting for Commercial Banks (October 1, 1989). Contemporary Policy Issues, April 1990, Vol. 8, Issue 2, pp. 82-94, FRB Richmond Working Paper No. 89-4, Available at SSRN: https://ssrn.com/abstract=2123523

David Mengle (Contact Author)

International Swaps and Derivatives Association ( email )

360 Madison Avenue
New York, NY 10017
United States

HOME PAGE: http://www.isda.org

Fordham University Graduate School of Business ( email )

New York, NY
United States

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
50
Abstract Views
410
PlumX Metrics