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I propose to merge this page into Fair value accounting and the subprime mortgage crisis. There is a very substantial overlap between the contents of the two articles and the other article is of a size such that the merger will not cause problems as far as article size or undue weight is concerned. Fiachra10003 (talk) 16:10, 31 March 2015 (UTC)[reply]

• Merge: I have tagged {{merge}} and I second this proposal. Perhaps this page should be the merge target, since it is more general? Tule-hog (talk) 00:39, 13 February 2025 (UTC)[reply]