Recent accounting changes, for the first time, permit the use of
fair value in the primary financial statements for held-to-maturity
(HTM) bank loans. While the use of fair value has historically
attracted significant discussion and debate, there is little
information in the public domain on how banks would measure fair
value or use it in loan management. This study presents and
analyzes results from in-depth discussions with seven large
internationally-active banks on their fair value use and
measurement for HTM commercial loans and commitments. The
objectives of the discussions and those of the study are to:
identify the extent to which fair value is used for HTM commercial
loan facilities and how it is used; describe valuation
methodologies used and consider the roles of market price sources
and modeling and their relative importance in fair value
estimation; consider model validation and price verification; draw
conclusions as permitted and suggest areas for future research.
General
Imprint: |
Bibliogov
|
Country of origin: |
United States |
Release date: |
February 2013 |
First published: |
February 2013 |
Authors: |
John Tschirhart
|
Dimensions: |
246 x 189 x 3mm (L x W x T) |
Format: |
Paperback - Trade
|
Pages: |
56 |
ISBN-13: |
978-1-288-70873-4 |
Categories: |
Books >
Social sciences >
Politics & government >
General
|
LSN: |
1-288-70873-4 |
Barcode: |
9781288708734 |
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!