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Accounting 2 Pages

Fair Value Disclosures By Bank Holding Companies


Write a literature review summary of "Fair value disclosures by bank holding companies" and give a detailed summary. Document attached below



Title: Fair Value Disclosures By Bank Holding Companies
Length: 2 pages (550 Words)
Style: APA


Fair value disclosures by bank holding companies


Market value accounting advocates agree that over history, cost financial statements have failed to depict the economic value that underlies corporate entities. The present study focuses specifically on financial institutions to determine whether the association of fair value disclosures increased after the Standards of Statement of Financial Accounting (SFAS) 107 was introduced. The SFAS 107 requires that corporations with over $150 million in total assets account for fair value estimates of all their financial instruments. The estimates include financial instruments not recorded on their balance sheets. Eccher, Ramesh and Thiagarajan (1996) investigate the relevance of this fair value using data from banks between 1992 and 1993. Specifically, the authors investigate whether differences between fair and book values of financial instruments relate to market to book ratios.


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