Tschirhart, John; O'Brien, James M.; Moise, Michael; … - 2007
Reserve Board, Washington, D.C.
Bank Commercial Loan Fair Value Practices
John … Commercial Loan Fair Value Practices
*
June 2007
John Tschirhart,
†
James O’Brien,
††
Michael Moise,
†
Emily … accounting changes, for the first time, permit the use of fair value in the primary
financial statements for held …