12 U.S.C. § 5238: Study on mark-to-market accounting

the effects of such accounting standards on a financial institution’s balance sheet; the impacts of such accounting on bank failures in 2008; the impact of such standards on the quality of financial information available to investors; the process used by the Financial Accounting Standards Board in developing accounting standards; the advisability and feasibility of modifications to such standards; and alternative accounting standards to those provided in such Statement Number 157. The Securities and Exchange Commission shall submit to Congress a report of such study before the end of the 90-day period beginning on October 3, 2008 , containing the findings and determinations of the Commission, including such administrative and legislative recommendations as the Commission determines appropriate.