Universitatea din Bucuresti, Facultatea de Administratie si Afaceri

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Double Blind Review Evaluation

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Indexed by : EBSCO-CEEAS | CEEOL | RePEc | DOAJ | INDEX COPERNICUS | PROQUEST | ULRICH | DRJI | Google Scholar

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ISSN-L 1453-0503
ISSN (e) 2286-170X
ISSN (p) 1453-0503

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Credit Crisis with focus on level three valuations anFAS157: Analysis and Recommendations for Change

 

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  1. Authors:
      • Ph.D. candidate Arber H. Hoti, Afiliation: Faculty of Economics, University of Prishtina, Republic of Kosovo

    Pages:
      • 30|37

  2. Keywords: Level three valuations, FAS 157, financial reporting, mark-to-mark accounting

  3. Abstract:
    The paper examines the effect of level three valuations and FAS 157 implications on investors, auditors’ work, valuation disclosures and gives recommendations for improvements based on best practices. The aim 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.

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