How should banks account for loan losses
Tài liệu tham khảo
Benston, G.J., The role of fair-value accounting in the demise of Enron, Working paper, Goizueta Business School, Emory University, March 2005
Davenport, 2004, A switch to FASB keeps loan-loss issue on track, American Banker, 169, 1
Financial Accounting Standards Board, 1999. Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
Frame, 2003, Federal home loan bank mortgage purchases: Implications for mortgage markets, Federal Reserve Bank of Atlanta Economic Review, 88, 17
Wall, 2000, Bank loan-loss accounting: A review of theoretical and empirical evidence, Federal Reserve Bank of Atlanta Economic Review, 85, 1
Walter, 1991, Loan loss reserves, Federal Reserve Bank of Richmond Economic Review, 77, 20