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What does the article Accounting of Debt securities in the age of Silicon Valley Bank (https://www.bostonfed.org/-/media/Documents/Workingpapers/PDF/2023/sra-note-2301.pdf) summarizes as a whole what what accounting questions come

What does the article "Accounting of Debt securities in the age of Silicon Valley Bank" (https://www.bostonfed.org/-/media/Documents/Workingpapers/PDF/2023/sra-note-2301.pdf) summarizes as a whole what what accounting questions come to our mind after reading this article.

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