Report
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.
Keywords: accounting standards; debt securities; fair value; regulatory capital; amortized cost; held to maturity; accumulated other comprehensive income; tangible common equity;
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https://www.bostonfed.org/publications/supervisory-research-and-analysis-notes/2023/accounting-for-debt-securities-in-the-age-of-silicon-valley-bank
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https://www.bostonfed.org/-/media/Documents/Workingpapers/PDF/2023/sra-note-2301.pdf
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Provider: Federal Reserve Bank of Boston
Part of Series: Supervisory Research and Analysis Notes
Publication Date: 2023-10-05
Issue: 2023-01
Pages: 11