%0 Journal Article %1 3261744320080601 %A ?, %D 20080601 %J Financial Management (14719185) %K banking, fair value %P p1 %T A QUICK FIX FOR THE FAIR-VALUE REPORTING PROBLEM WOULD BE COUNTERPRODUCTIVE IN THE LONG TERM. %U http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=32617443&site=ehost-live %X The article focuses on the issues related to the fair-value reporting problem and its impact on the banking industry in Great Britain. It states that the international accounting standards on fair value are complicated, but its development is considered the only feasible option for the industry to continue towards the goal of international convergence. Moreover, Chartered Institute of Management Accountants (CIMA) has welcomed the effort of the Accounting Standards Board to start a debate on the complex area of pensions report.

@article{3261744320080601, abstract = {The article focuses on the issues related to the fair-value reporting problem and its impact on the banking industry in Great Britain. It states that the international accounting standards on fair value are complicated, but its development is considered the only feasible option for the industry to continue towards the goal of international convergence. Moreover, Chartered Institute of Management Accountants (CIMA) has welcomed the effort of the Accounting Standards Board to start a debate on the complex area of pensions report. }, added-at = {2008-09-15T11:32:09.000+0200}, author = {?}, biburl = {https://www.bibsonomy.org/bibtex/2cc04939d36bdcf2a95156dc6e8df41c6/janschek}, interhash = {0a16f01a2317ad804da16fc58e0b1cd0}, intrahash = {cc04939d36bdcf2a95156dc6e8df41c6}, issn = {14719185}, journal = {Financial Management (14719185)}, keywords = {banking, fair value}, pages = {p1}, timestamp = {2008-09-15T11:41:10.000+0200}, title = {A QUICK FIX FOR THE FAIR-VALUE REPORTING PROBLEM WOULD BE COUNTERPRODUCTIVE IN THE LONG TERM.}, url = {http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=32617443&site=ehost-live}, year = 20080601 }