CEASA/ICAEW Round Table on Fair Value Accounting in Chartered Accountants’ Hall, London. As a result, Occasional Paper “Fair Value Accounting in the Banking Industry” was finalized and published in May 2007. This paper studies the application of fair value accounting in bank holding companies in the United States with the purpose of evaluating the effects of expanding fair value accounting in the banking sector. More information is now available on line (Fair Value Accounting: Impact on the Banking Industry).