Bank of America Corporation
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Publicatie datum
23 sep 2016 - 16:46
Statutaire naam
Bank of America Corporation
Titel
Bank of America Corporation Filed a Form 8-K
Bericht
Bank of America Corporation filed a Current Report on Form 8-K with the U.S. Securities and Exchange Commission on September 23, 2016, announcing that, effective as of the third quarter of 2016, Bank of America Corporation is changing its accounting method under FASB Accounting Standards Codification (ASC) 310-20, Nonrefundable fees and other costs (formerly known as “SFAS 91”), related to certain debt securities carried at fair value and held-to-maturity. Under this accounting method, Bank of America Corporation will amortize premiums and accrete discounts over the lives of the debt securities and then adjust the unamortized premiums and unaccreted discounts based upon actual principal prepayments. In addition to aligning the accounting method more closely to its peers, Bank of America Corporation believes the change in accounting method will reduce volatility of its reported net interest income.
Datum laatste update: 09 januari 2026