Boston Fed paper evaluates impact of accounting standards on institutions

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A recent Federal Reserve Bank of Boston working paper looks at the impact of fair-value accounting on financial institutions and, in particular, the implications for accounting standards-setting and bank supervision.

The author, Sanders Shaffer, writes that recent standards-setting activity related to fair-value accounting has injected new life into questions of whether fair value provides information useful for decision-making, and whether there might be unintended consequences on financial

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