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Accounting for securities by banks

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07 Nov 2004

Speaking before the Securities Industry Association annual meeting, US Federal Reserve Board Governor Susan Schmidt Bies addressed a range of issues on accounting for securities in relation to the financial supervision of banks, including: Whether the sale of a security from the available-for-sale portfolio at a loss suggests that the remaining portfolio should be viewed as 'other than temporarily impaired', and therefore a loss should be recognised. Regulatory capital issues. Challenges in securities accounting and auditing from fair value measurements. Click to Download Governor Bies's Remarks (PDF 34k). .

Speaking before the Securities Industry Association annual meeting, US Federal Reserve Board Governor Susan Schmidt Bies addressed a range of issues on accounting for securities in relation to the financial supervision of banks, including:

  • Whether the sale of a security from the available-for-sale portfolio at a loss suggests that the remaining portfolio should be viewed as 'other than temporarily impaired', and therefore a loss should be recognised.
  • Regulatory capital issues.
  • Challenges in securities accounting and auditing from fair value measurements.
Click to Download Governor Bies's Remarks (PDF 34k).

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