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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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Auditing and Financial Management
Accounting proceduresBanking regulationCapitalFinancial disclosureFinancial institutionsFinancial instrumentsFinancial managementFinancial recordsInsured commercial banksReporting requirements