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CFA Institute Blog: "Hide-'Til-Maturity" Accounting

publication date: Jun 26, 2023
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author/source: Valuentum Analysts
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The Silicon Valley Bank collapse recalls the tussle over the accounting for financial instruments after the global financial crisis [GFC] in 2009, particularly the debate about whether some financial instruments should be carried at amortized cost (held-to-maturity, HTM) rather than at fair value (available-for-sale, AFS), or what is referred to as the “mixed measurement model.”  -- Sandy Peters, CPA, CFA

To read the article on the CFA Institute Blog >>

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Related: 4 Very Good Reasons Why We Don’t Like Dividends of Banking Stocks

Banks & Money Centers: AXP, BAC, BBT, BK, C, DFS, FITB, GS, HBC, JPM, KEY, MS, NTRS, PNC, RF, STI, TFC, USB, WFC

Valuentum does not believe the long-term dividend health of any financial institution can be accurately predicted. We continue to believe the best dividend growth ideas are in the Dividend Growth Newsletter portfolio.

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Brian Nelson owns shares in SPY, SCHG, QQQ, DIA, VOT, BITO, RSP, and IWM. Valuentum owns SPY, SCHG, QQQ, VOO, and DIA. Brian Nelson's household owns shares in HON, DIS, HAS, NKE, DIA, and RSP. Some of the securities written about in this article may be included in Valuentum's simulated newsletter portfolios. Contact Valuentum for more information about its editorial policies. 

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