Accounting for Debt Securities in the Age of Silicon Valley Bank
Abstract: This note examines the mixed measurement accounting approach for debt securities under U.S. Generally Accepted Accounting Principles. It considers potential options for addressing the concerns with the accounting for held-to-maturity debt securities following the failure of Silicon Valley Bank.
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Provider: Federal Reserve Bank of Boston
Part of Series: Supervisory Research and Analysis Notes
Publication Date: 2023-10-05