Financial Accounting Standards Board

Why Mark-to-Paulson Accounting Won't Save Banks: Jonathan Weil

Sept. 25 (Bloomberg) -- There's one glaring weakness in Treasury Secretary Hank Paulson's plan to save the U.S. financial system: We know what the plan is. Any other problems with it are mere details.

Much like the credo of Brad Pitt's character in the 1999 movie ``Fight Club,'' the first rule of market manipulation is you don't talk about market manipulation.

What did I say then?

Quick Approximation to the European Near-the-Money Call Options (6 years 13 weeks ago):

(S - B) / 2 + 0.4 * (S + B) * Sigma * SQRT(T) / 2

where S is the stock price, B is the pre...

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