Reliability of Level Three Valuations and Credit Crisis
This research paper evaluates the impact of level three valuations in accordance with FAS 157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to demonstrate that the fair value measurements should not be suspended. The standards provide for measurement o...
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| Veröffentlicht in: | Acta Universitatis Danubius. Œconomica 2012, Vol.8 (1), p.5-13 |
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| container_title | Acta Universitatis Danubius. Œconomica |
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| creator | Hoti, Arbër H Peci, Visar Alo, Adrian |
| description | This research paper evaluates the impact of level three valuations in accordance with FAS
157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to
demonstrate that the fair value measurements should not be suspended. The standards provide for
measurement of fair value in all market conditions. Therefore, level 3 measurements or mark-to model
is an answer for many issuers that are not sure how to measure their assets and liabilities at the
fair value. The paper concludes that fair value measurement has not caused the current crisis and has
no pro-cyclical effect and suggests several recommendations for policy makers and regulators. |
| format | Article |
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157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to
demonstrate that the fair value measurements should not be suspended. The standards provide for
measurement of fair value in all market conditions. Therefore, level 3 measurements or mark-to model
is an answer for many issuers that are not sure how to measure their assets and liabilities at the
fair value. The paper concludes that fair value measurement has not caused the current crisis and has
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157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to
demonstrate that the fair value measurements should not be suspended. The standards provide for
measurement of fair value in all market conditions. Therefore, level 3 measurements or mark-to model
is an answer for many issuers that are not sure how to measure their assets and liabilities at the
fair value. The paper concludes that fair value measurement has not caused the current crisis and has
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157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to
demonstrate that the fair value measurements should not be suspended. The standards provide for
measurement of fair value in all market conditions. Therefore, level 3 measurements or mark-to model
is an answer for many issuers that are not sure how to measure their assets and liabilities at the
fair value. The paper concludes that fair value measurement has not caused the current crisis and has
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| identifier | ISSN: 2065-0175 |
| ispartof | Acta Universitatis Danubius. Œconomica, 2012, Vol.8 (1), p.5-13 |
| issn | 2065-0175 2067-340X |
| language | eng |
| recordid | cdi_ceeol_journals_556935 |
| source | EZB-FREE-00999 freely available EZB journals |
| subjects | Economy |
| title | Reliability of Level Three Valuations and Credit Crisis |
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