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Fair-Value Accounting and Balance-Sheet Myopia

In: Toxic Economic Theory, Fraudulent Accounting Standards, and the Bankruptcy of Economic Policy

Author

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  • R. A. Rayman

Abstract

When the “conceptual framework project” was launched, one of the most valuable assurances given by the US Financial Accounting Standards Board was that there were to be no preconceptions: This Statement contains no conclusions about matters such as the identity, number, or form of financial statements … [and] should not be interpreted as implying a particular set of financial statements. [FASB (1978) p.2]

Suggested Citation

  • R. A. Rayman, 2013. "Fair-Value Accounting and Balance-Sheet Myopia," Palgrave Macmillan Books, in: Toxic Economic Theory, Fraudulent Accounting Standards, and the Bankruptcy of Economic Policy, chapter 4, pages 37-46, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-30450-6_4
    DOI: 10.1007/978-1-137-30450-6_4
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