Opinion discusses accounting standards' impact on US financial institutions, highlighting the need for mark-to-market accounting.
Opinion. Comments on the competitive disadvantages of United States accounting standards that differ from foreign accounting practices and on the need for mark-to-market accounting for American financial institutions. Bank regulators' reactions to mark-to-market accounting; Securities and Exchange Commission's response to regulators; View of the United States Treasury.
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Donald Kirk (1991) studied this question.
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