Search Results

Showing results 1 to 10 of approximately 44.

(refine search)
SORT BY: PREVIOUS / NEXT
Keywords:accounting OR Accounting 

Journal Article
S&L accounting

FRBSF Economic Letter

Journal Article
Recent accounting standard update clarifies and adds guidance to troubled debt restructurings

Although some believe the changes could lead to more loans reported as troubled debt restructurings, the update?s purpose is to explain and expand on previous guidance.
Central Banker , Issue Fall

Working Paper
Embedded Supervision: How to Build Regulation into Blockchain Finance

The spread of distributed ledger technology (DLT) in finance could help to improve the efficiency and quality of supervision. This paper makes the case for embedded supervision, i.e., a regulatory framework that provides for compliance in tokenized markets to be automatically monitored by reading the market?s ledger, thus reducing the need for firms to actively collect, verify and deliver data. After sketching out a design for such schemes, the paper explores the conditions under which distributed ledger data might be used to monitor compliance. To this end, a decentralized market is modelled ...
Globalization Institute Working Papers , Paper 371

Journal Article
Making the numbers

Regional Review , Issue Q1 , Pages 27-31

Discussion Paper
A Closer Look at the Fed’s Balance Sheet Accounting

An earlier post on how the Fed changes the size of its balance sheet prompted several questions from readers about the Federal Reserve’s accounting of asset purchases and the payment of principal by the Treasury on Treasury securities owned by the Fed. In this post, we provide a more detailed explanation of the accounting rules that govern these transactions.
Liberty Street Economics , Paper 20170804

Working Paper
Accounting for non-annuitization

Why don't people buy annuities? Several explanations have been provided by the previous literature: large fraction of preannuitized wealth in retirees' portfolios; adverse selection; bequest motives; and medical expense uncertainty. This paper uses a quantitative model to assess the importance of these impediments to annuitization and also studies three newer explanations: government safety net in terms of means-tested transfers; illiquidity of housing wealth; and restrictions on minimum amount of investment in annuities. This paper shows that quantitatively the last three explanations play a ...
Working Paper Series , Paper WP-2010-03

Conference Paper
Preserving our prosperity: today's policy challenges

Proceedings , Paper 982

Journal Article
What profits?

FRBSF Economic Letter

Conference Paper
The Public Company Accounting Oversight Board's new role in the American economy

Proceedings , Paper 912

Working Paper
Evaluating the impact of fair value accounting on financial institutions: implications for accounting standards setting and bank supervision

Recent standard-setting activity related to fair value accounting has injected new life into questions of whether fair value provides information useful for decision-making, and whether there might be unintended consequences on financial stability. This discussion paper provides insight into these questions by performing a holistic evaluation of fair value accounting?s usefulness, the potential impacts it may have on financial institutions and any broader macroeconomic effects. Materials reviewed as part of this analysis include public bank regulatory filings, financial statements, and fair ...
Supervisory Research and Analysis Working Papers , Paper QAU12-1

FILTER BY year

FILTER BY Series

FILTER BY Content Type

FILTER BY Author

Katz, Jane 2 items

Kwan, Simon H. 2 items

McDonough, William J. 2 items

Wall, Larry D. 2 items

Warshawsky, Mark J. 2 items

anonymous 2 items

show more (60)

FILTER BY Jel Classification

D20 1 items

D40 1 items

E01 1 items

E42 1 items

E5 1 items

E51 1 items

show more (19)

FILTER BY Keywords

Accounting 44 items

Bank loans 2 items

Bank supervision 2 items

Corporate governance 2 items

Corporations - Finance 2 items

Economic indicators 2 items

show more (84)

PREVIOUS / NEXT