Transcription of Fair Value Accounting in the Banking Industry
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Fair Value Accounting in the Banking Industry
Fair Value Accounting in the Banking Industry Occasional Paper Series Center for Excellence in Accounting & Security Analysis Columbia Business School established the Center for Excellence in Accounting and Security Analysis in 2003 under the direction of Trevor Harris and Professor Stephen Penman. The Center ( CEASA ) aims to be a leading voice for independent, practical solutions for financial reporting and security analysis, promoting financial reporting that reflects economic reality and encourages investment practices that communicate sound valuations. CEASA's mission is to develop workable solutions to issues in financial reporting and Accounting policy; produce a core set of principles for equity analysis; collect and synthesize best thinking and best practices; disseminate ideas to regulators, analysts, investors, accountants and management; and promote sound research on relevant issues.
FAIR VALUE ACCOUNTING IN THE BANKING INDUSTRY Principal Consultant Doron Nissim; Professor, Columbia Business School; Chair of the Accounting Department, Columbia Business School
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