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Note: Fair Value Accounting for Investments in Debt Securities

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The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in valuing Level 1, Level 2 and Level 3 financial assets. Finally, it notes the percentage of assets held by four types of financial institutions that are (a) accounted for at "fair value," (b) the hierarchical categorization of the assets, and (c) the percentage of assets held by each institution category where changes in the fair market value affect that institution's reported income.

【書誌情報】

ページ数:6ページ

サイズ:A4

商品番号:HBSP-209134

発行日:2009/3/23

登録日:2011/4/13

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