Market Value Accounting: Responses to Financial Accounting Standards Board Exposure Draft
AFMD-92-23
Published: Jan 31, 1992. Publicly Released: Feb 10, 1992.
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Highlights
Pursuant to a congressional request, GAO: (1) identified significant issues related to financial institutions raised in response to the Financial Accounting Standards Board's December 1990 exposure draft of a proposed Statement of Financial Accounting Standards; and (2) provided information on the respondents' views on the issues identified.
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Accounting proceduresBanking regulationCapitalFinancial disclosureFinancial institutionsFinancial instrumentsFinancial managementFinancial recordsInsured commercial banksReporting requirements