I see it differently, 不同意见

Last, and perhaps most important, financial institutions did not account for asset values accurately enough. I have heard some argue that fair value accounting � which assigns current values to financial assets and liabilities � is one of the main factors exacerbating the credit crisis. I see it differently. If more institutions had properly valued their positions and commitments at the outset, they would have been in a much better position to reduce their exposures