Fair Value Accounting for Securities and the FASB Process

By Mary Barth, Dale Coxe
1996 | Case No. A158
FASB chairman and members debate fair value accounting for banks’ securities investments. Issues pro and con raised by various constituents include accounting appropriateness, economic and regulatory effects, and issues articulated in comment letters. Focuses on accounting and reporting for bank securities using fair values and the accounting-standard-setting process.
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