alexa Credit Crisis with Focus on Level Three Valuations and
ISSN: 2168-9601

Journal of Accounting & Marketing
Open Access

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Research Article

Credit Crisis with Focus on Level Three Valuations and FAS 157: Analysis and Recommendations for Change

Arber H. Hoti*

Faculty of Economics, University of Prishtina, Agim Ramadani no. 60, Prishtina, Republic of Kosovo, Serbia

*Corresponding Author:
Arber H. HOTI
Faculty of Economics
University of Prishtina
Agim Ramadani no. 60, Prishtina
Republic of Kosovo, Serbia
Tel: 386-49-373-681
E-mail: [email protected]

Received Date: December 07, 2011; Accepted Date: February 09, 2012; Published Date: February 11, 2012

Citation: Hoti AH (2012) Credit Crisis with Focus on Level Three Valuations and FAS 157: Analysis and Recommendations for Change. J Acct Market 1:101. doi:10.4172/2168-9601.1000101

Copyright: © 2012 Hoti AH. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.



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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