Note: Fair Value Accounting for Investments in Debt Securities Harvard Case Solution & Analysis

The note describes the fair value refers to debt securities that are classified as financial institutions, as (1) "trading" securities, (2) "available for sale" securities, or (3) "held to maturity" securities. This explains the hierarchy of inputs used in estimating Level 1, Level 2 and Level 3 financial assets. Finally, he notes, the share of assets held by the four types of financial institutions that are (a) was in "fair value", (b ) hierarchical classification of assets, and (c) the share of assets held by each institution category in which changes in the fair market value of the influences that have reported earnings of the organization. "Hide
by William E. Fruhan 6 pages. Publication Date: 23 March 2009. Prod. #: 209134-PDF-ENG

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