Accounting Alchemy.

• Autores: Robert E. Verrecchi
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 27, Nº. 3, 2013, págs. 603-617
• Idioma: inglés
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• Resumen

  • The author discusses mark-to-market accounting and the U.S. Securities and Exchange Commission (SEC). He is critical of the belief of a money manager that SEC is continuously refusing to forego the mark-to-market accounting requirement to be nationalized by the government. Also stated was the effect of mark-to-market accounting for the financial institutions in the U.S.