*Letters

TBMA Submits Comments to the FASB on Methods of Accounting for Borrow Versus Pledge Transactions

Published on:
January 26, 2001

The Bond Market Association (TBMA)* provides supplemental comments to the Financial Accounting Standards Board (FASB)on the guidance in FASB Statement 140, specifically Paragraph 94, regardingthe method of accounting for “borrow versus pledge” transactions.TBMA raisedsubstantive points raised intheir earlier comment letter and now expressestheir members’ continued high level of concern both about the substantive impact of this guidance and the lack of due process afforded with respect to its formulation.
*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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