18. Accounting and Financial Reform

  1. Viral V. Acharya,
  2. Thomas F. Cooley,
  3. Matthew Richardson and
  4. Ingo Walter
  1. Joshua Ronen and
  2. Stephen Ryan

Published Online: 29 NOV 2011

DOI: 10.1002/9781118258231.ch18

Regulating Wall Street: The Dodd-Frank Act and the New Architecture of Global Finance

Regulating Wall Street: The Dodd-Frank Act and the New Architecture of Global Finance

How to Cite

Acharya, V. V., Cooley, T. F., Richardson, M. and Walter, I. (2010) Accounting and Financial Reform, in Regulating Wall Street: The Dodd-Frank Act and the New Architecture of Global Finance, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118258231.ch18

Publication History

  1. Published Online: 29 NOV 2011
  2. Published Print: 25 OCT 2010

ISBN Information

Print ISBN: 9780470768778

Online ISBN: 9781118258231

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Keywords:

  • financial reporting;
  • financial reform;
  • accounting;
  • U.S. financial system;
  • high-risk instruments

Summary

This chapter contains sections titled:

  • Banks' Loan Loss Reserving

  • Market Illiquidity and Fair Value Measurement

  • Derivatives and other Instruments with Embedded Leverage

  • Bank Regulators Should not Meddle in GAAP

  • Convergence with International Accounting Standards

  • Notes

  • References