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Working Papers

October 1989, No. 89-4

The Feasibility of Market Value Accounting for Commercial Banks

David L. Mengle

As the severity of the problems facing the federal deposit insurance funds become more obvious, the chorus of support for some form of market value accounting is growing.  Proponents cite the benefits of increased disclosure and the discipline such accounting would bring about.  Opponents argue that market value accounting is infeasible because it would be too costly and too inaccurate to be worth the effort. 

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