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  • June 2025
  • Technical Note
  • HBS Case Collection

Fair Value Accounting for Debt Securities and Loan Assets

By: Jung Koo Kang, Krishna G. Palepu and Charles CY Wang
  • Format:Print
  • | Language:English
  • | Pages:3
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Keywords

Fair Value Accounting; Debt Securities

Citation

Kang, Jung Koo, Krishna G. Palepu, and Charles CY Wang. "Fair Value Accounting for Debt Securities and Loan Assets." Harvard Business School Technical Note 125-120, June 2025.
  • Educators

About The Authors

Jung Koo Kang

Accounting and Management
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Krishna G. Palepu

Accounting and Management
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Charles C.Y. Wang

Accounting and Management
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More from the Authors

    • July 2025
    • Faculty Research

    Silicon Valley Bank: Gone in 36 Hours

    By: Jung Koo Kang, Krishna G. Palepu and Charles C.Y. Wang
    • July 2025
    • Accounting Review

    Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data

    By: AJ Chen, Omri Even-Tov, Jung Koo Kang and Regina Wittenberg-Moerman
    • May 2025
    • Faculty Research

    Initial Financial Statements at Blank Corporation: Bridging Content and Commerce

    By: Jung Koo Kang, Panje Jayden Kim and David Allen
More from the Authors
  • Silicon Valley Bank: Gone in 36 Hours By: Jung Koo Kang, Krishna G. Palepu and Charles C.Y. Wang
  • Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data By: AJ Chen, Omri Even-Tov, Jung Koo Kang and Regina Wittenberg-Moerman
  • Initial Financial Statements at Blank Corporation: Bridging Content and Commerce By: Jung Koo Kang, Panje Jayden Kim and David Allen
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