One of the most dangerous aspects of the International Accounting Standards Board’s (IASB’s) promotion of fair-value accounting is the seal of professional approval it has conferred on the market-value fallacy.


House Price Hedge Fund Home Owner Credit Default Swap International Account Standard 
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  1. 3.
    House of Commons Treasury Committee, Banking Crisis, Volume I Oral evidence (April 2009).Google Scholar

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© Robert Anthony Rayman 2013

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