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Author:Bies, Susan Schmidt 

Journal Article
Fair Value Accounting

Advocates of fair value accounting believe that fair value is a more relevant, more useful measure for financial reporting than historical cost. However, fair value accounting poses many challenges. In remarks before the International Association of Credit Portfolio Managers, Governor Susan Schmidt Bies shared the Federal Reserve's views on the proposed standards for valuing assets and liabilities currently measured or disclosed at fair value that were recently issued by the Financial Accounting Standards Board. Governor Bies's remarks highlighted fair value measurement issues, considerations ...
Federal Reserve Bulletin , Volume 91 , Issue 1 , Pages pp. 26-29

Journal Article
Determinants of commercial bank growth

Review , Volume 53 , Issue Dec , Pages 11-18

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