Title

Effects of Fair-Value Accounting on Securities Portfolio Restructuring

Document Type

Article

Publication Date

12-2004

Publication Source

Bank Accounting & Finance

Volume

18

Issue

1

Inclusive pages

19-25

Publisher

C C H

ISBN/ISSN

08943958

Peer Reviewed

no

Abstract

The article discusses the effects of fair-value accounting on securities portfolio restructuring. The purpose of the exposure draft of a proposed statement issued by the U.S. Financial Accounting Standards Board is discussed. The result of a study conducted on the behavioral changes related to the implementation of fair-value accounting that could be linked to the implementation of Statement of Financial Accounting Standards No. 115 is discussed.

Disciplines

Accounting