Keywords: Fair value
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Journal Articles
Journal of Risk Finance (2020) 21 (5): 559–576.
Published: 06 August 2020
...Niranjan Chipalkatti; Massimo DiPierro; Carl Luft; John Plamondon Purpose In 2009, effective the second-quarter, the financial accounting standards board mandated that all banks need to disclose the fair value of loans in their 10-Q filings in addition to their 10-K filings. This paper aims...

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