How should banks account for loan losses

Journal of Accounting and Public Policy - Tập 24 - Trang 81-100 - 2005
George J. Benston1, Larry D. Wall2
1Goizueta Business School and Department of Economics, Emory University, 1300 Clifton Road, Atlanta, GA 30322-2710, USA
2Research Department, Federal Reserve Bank of Atlanta, 1000 Peachtree Street N.E., Atlanta, GA 30309-4470, USA

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