Effects of Fair-Value Accounting on Securities Portfolio Restructuring
Bank Accounting & Finance
C C H
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.
J. C. Papiernik, Heidi Hylton Meier, and Etzmun S. Rozen (2004).
Effects of Fair-Value Accounting on Securities Portfolio Restructuring. Bank Accounting & Finance.18 (1), 19-25. C C H.