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Accounting for Debt Securities in the Age of Silicon Valley Bank

Author

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  • Michael J. Walker

Abstract

This note examines the mixed measurement accounting approach for debt securities under U.S. Generally Accepted Accounting Principles. It considers potential options for addressing the concerns with the accounting for held-to-maturity debt securities following the failure of Silicon Valley Bank.

Suggested Citation

  • Michael J. Walker, 2023. "Accounting for Debt Securities in the Age of Silicon Valley Bank," Supervisory Research and Analysis Notes, Federal Reserve Bank of Boston, issue 2023-01, pages 1-11, October.
    • Handle: RePEc:fip:b00001:97273
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    References listed on IDEAS

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    1. Charles S. Morris & Gordon H. Sellon, 1991. "Market value accounting for banks: pros and cons," Economic Review, Federal Reserve Bank of Kansas City, vol. 76(Mar), pages 5-19.
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