Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105204
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dc.contributor.authorCheng, Kang-
dc.date.accessioned2020-02-10T06:27:03Z-
dc.date.accessioned2020-05-15T23:01:46Z-
dc.date.available2020-02-10T06:27:03Z-
dc.date.available2020-05-15T23:01:46Z-
dc.date.issued2012-07-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105204-
dc.descriptionThis study looks at US banks’ fair value reporting of mortgage-backed-securities (MBS) before and after a new accounting rule, FSP 157–3, Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active, initially issued by the US Financial Accounting Standard Board (FASB) and later adopted by the International Accounting Standard Board (IASB) into IFRS No. 13 Fair Value Measurement. FSP 157–3 allows for additional accounting discretion in fair value reporting when the market for a financial asset is inactive and significant adjustment needs to be exercised in estimating fair value.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherBlackwell Publishing-
dc.subjectaccounting discretion, fair value accounting, inactive market, mortgage-backed-securities, MBSen_US
dc.titleAccounting Discretion and Fair ValueReporting: A Study of US Banks’ FairValue Reporting ofMortgage-Backed-Securitiesen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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