Abstract
Based on bank runs of Silicon Valley Bank (SVB), Signature Bank, Silvergate and First Republic author shows how fair measurement improves true and fair view and prevent hiding losses by selecting a historical cost as measurement basis.
Translated title of the contribution | Bankruns show importance of fair value measurement in bank's balances |
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Original language | Dutch |
Pages (from-to) | 141-143 |
Journal | Maandblad voor Accountancy en Bedrijfseconomie |
Volume | 97 |
Issue number | 5/6 |
DOIs | |
Publication status | Published - 6-Jul-2023 |