Mark to Market Accounting Standards: A Study by the SEC
Brian N. Brinker
Abstract
Brian N. Brinker
Abstract
Preface Commonly-Used Abbreviations Executive Summary Introduction Effects of Fair Value Accounting Standards on Financial Institutions' Balance Sheets Impact of Fair Value Accounting on Bank Failures in 2008 Impact of Fair Value Accounting on the Quality of Financial Information Available to Investors Process Used by the FASB in Developing Accounting Standards Alternatives to Fair Value Accounting Standards Advisability & Feasibility of Modifications to Fair Value Accounting Standards Index.
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Preface Commonly-Used Abbreviations Executive Summary Introduction Effects of Fair Value Accounting Standards on Financial Institutions' Balance Sheets Impact of Fair Value Accounting on Bank Failures in 2008 Impact of Fair Value Accounting on the Quality of Financial Information Available to Investors Process Used by the FASB in Developing Accounting Standards Alternatives to Fair Value Accounting Standards Advisability & Feasibility of Modifications to Fair Value Accounting Standards Index.
Key concepts: Fair value, Accounting, Mark-to-market accounting, Accounting standard, Financial accounting, Balance sheet, Accounting information system, Business