Fair Value Accounting Study: A National Survey of Chief Financial and Chief Investment Officers in 216 Financial Services Institutions |
Contents
EXECUTIVE SUMMARY | 1 |
VIEWPOINTS | 13 |
Developments in Accounting for Marketable Securities | 37 |
Copyright | |
Common terms and phrases
accounting requirements ACCOUNTING SCENARIO Mark-to-Market Accounting Standards adoption amortized cost assets of $150 assets of Less available for sale available-for-sale BankAmerica billion $1.01 billion billion to $10 capital level capital volatility debt securities portfolio disclosures earnings equity securities Ernst & Young Exposure Draft fair market value fair value accounting FASB proposal FASB's FDIC FDICIA FFIEC financial institutions financial statements funds GAAP gain or loss gains and losses Held for Investment held for sale historical cost holding gain impact increase hedging activity increase lending activity institution's Institutions with assets intent and ability interest rate swaps investment portfolio investment securities investments in debt less than $150 liabilities loan market value accounting mentions mention million $150 million mortgage mortgage-backed securities municipal bonds percentage of debt reduce volatility regu regulatory capital response result risk rities secu securities held September 30 shorten significant tions turnover Undecided unrealized gains unrealized losses volatility in capital