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FASB TECHNICAL BULLETIN CLARIFIES STATEMENT 115.
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- معلومة اضافية
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The article reports on the Financial Accounting Standards Board's (FASB) issuance of a technical bulletin clarifying paragraph 3 of FASB Statement no. 115, Accounting for Certain Investments in Debt and Equity Securities. Some had perceived an inconsistency between paragraph 3 that the statement applies to all investments in debt securities. According to Certified Public Accountant John Smith, banks have become more conservative in establishing loan loss reserves in the last few years. The author stresses the impact of the FASB bulletin on the way bank portfolios are valued.
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