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Potential Effects of Fair Value Accounting on US Bank Regulatory Capital
Gup, Benton E. - 2012
For many years the regulatory capital of commercial banks in the United States has been based on the book value of assets and liabilities. That has changed with the implementation of Fair Value Measurements in FAS 157. Now banks and regulators must view capital from a Fair Value perspective....
Persistent link: https://www.econbiz.de/10013115849
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The impact of FSP FAS 157-4 on commercial banks
Cathey, Jack M.; Schauer, David A.; Schroeder, Richard G. - In: International advances in economic research : IAER ; an … 18 (2012) 1, pp. 15-27
Persistent link: https://www.econbiz.de/10009614591
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Bilanzierung von Stock Options : SEC Staff Accounting Bulletin 107 "Share-Based Payment" als Ergänzung und Interpretationshilfe zu SFAS 123R
Vater, Hendrik - In: WPg : Kompetenz schafft Vertrauen 58 (2005) 23, pp. 1269-1276
Persistent link: https://www.econbiz.de/10003217721
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Fair value for financial reporting : meeting the new FASB requirements
King, Alfred M. - 2006
Persistent link: https://www.econbiz.de/10003189587
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Die fair value-Bewertung immaterieller Vermögenswerte vor dem Hintergrund der Umsetzung internationaler Rechnungslegungsstandards
Jäger, Rainer; Himmel, Holger - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 55 (2003) 4, pp. 417-440
Persistent link: https://www.econbiz.de/10001784036
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
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Procyclicality of U.S. bank leverage
Laux, Christian; Rauter, Thomas - In: Journal of accounting research 55 (2017) 2, pp. 237-273
Persistent link: https://www.econbiz.de/10011695564