Proposal highlights the importance of market-based measures in accounting for debt securities, indicating potential industry changes.
Reports on the Securities and Exchange Commission's encouragement of the use of market-based measures to value certain debt securities in accounting. Setting in which the initiative was introduced; Industries' use of mark to market accounting in some situations; Savings and loan industry accounting shortcoming; Opportunities for new research initiatives.
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Arthur Wyatt (1991) studied this question.
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