Fair Value Accounting and Regulatory Capital Requirements
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting for Liabilities and Own Credit Risk
Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
متن کاملfair value accounting for liabilities and own credit risk
changes in credit risk may arise when either the value or the risk of corporate assets changes. changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. the indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
متن کاملFair-Value Accounting for Federal Credit Programs
The federal government supports some private activities—such as home ownership, postsecondary education, and certain commercial ventures—through credit assistance offered to individuals and businesses. Some of that assistance is in the form of direct federal loans, and some is through federal guarantees of loans made by private financial institutions. At the end of fiscal year 2011, about $2.7 ...
متن کاملFair Value Accounting and the Financial Crisis: Messenger or Contributor
Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...
متن کاملBanks’ Voluntary Adoption of Fair Value Accounting and Interbank Competition∗
We study the role of interbank competition in shaping banks’ incentives to use fair-value accounting voluntarily and the impact of fair-value discretion on banks’ competing strategies. We find that allowing banks discretion to use fair-value accounting may give rise to multiple equilibria in situations where the equilibrium would be otherwise unique. When the profitability in the banking indust...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 1998
ISSN: 1556-5068
DOI: 10.2139/ssrn.1028734