Fairvalue #33 Fair Value Accounting Standards
Pagina: Finance
http://www.sec.gov/spotlight/fairvalue.htm in the issuer for a period of time sufficient to allow for any anticipated recovery in market value. All available information should be considered in estimating the anticipated recovery period. * * * Finally, because fair value measurements and the assessment of impairment may require significant judgments, clear and transparent disclosures are critical to providing investors with an understanding of the judgments made by management. In addition to the disclosures required under existing U.S. GAAP, including Statement 157, the SEC’s Division of Corporation Finance recently issued letters in March and September that are available on the SEC’s Web site to provide real-time guidance for issuers to consider in enhancing the transparency of fair value measurements to investors. Additionally, the SEC staff and the
Author: h4ck3rm1k3
Keywords: Meltdown Credit Crisis Emergency Economic Stabilization Act Mark-To-Market Mark To Market
Added: October 29, 2008
Tags: finance info