Accounting for Debt Securities in the Age of Silicon Valley Bank

Michael Walker

Supervisory Research and Analysis Notes, 2023, issue 2023-01, 11

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.

Keywords: accounting standards; debt securities; fair value; regulatory capital; amortized cost; held to maturity; accumulated other comprehensive income; tangible common equity (search for similar items in EconPapers)
Date: 2023
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