FASB shakes up fair value guidance

The Financial Accounting Standards Board this week published new guidance for fair valuing assets in inactive markets and the treatment of other than temporary impairments (OTTI).

  • 20 Mar 2009

The fair value guidance in FSP FAS 157-e is billed as a clarification of existing principles and does not overturn the existing FAS 157 framework, but it does shift the burden of proof when deciding if a given transaction is distressed.

"The Fair Value Proposal does not change existing ...

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