Note: Fair Value Accounting for Investments in Debt Securities

By Fruhan, William E.

Finance

The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in valuing Level 1, Level 2 and Level 3 financial assets. Finally, it notes the percentage of assets held by four types of financial institutions that are (a) accounted for at "fair value," (b) the hierarchical categorization of the assets, and (c) the percentage of assets held by each institution category where changes in the fair market value affect that institution's reported income.

Collection: HBSP (USA)

Ref: HBS-209134-E

Format: PDF

Number of pages: 6

Publication Date: Mar 23, 2009

Language: English

Review date: Feb 28, 2011

Description

Year: 2009

Note: Fair Value Accounting for Investments in Debt Securities

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Note: Fair Value Accounting for Investments in Debt Securities

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Note: Fair Value Accounting for Investments in Debt Securities

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