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Fair value Readings
Fair Value Reporting - Assignment
Benston, GJ; Fair-Value Accounting- A Cautionary
Tale From Enron
James Cataldo and Morris McInnes SFAS 159 The Fair
Value Option
FAS 157
•
FAS 157 2PP 1
•
FAS 157 2PpS 2
FAS 159
•
FAS 159 2Pp
820-Fair-Value-Measurements-and-Disclosures
Early adoption
of FAS 159 to take advantage of a perceived "free pass"
BDO-Deadline-Approaching-for-Entities-Planning-Early-Adoption-of-FAS-159
Deloitte - Accounting Alert FAS 159 07-5
Deloiitte Accounting Alert FAS 159
07-5
Early Adoption of SFAS No. 159 - Elaine Henry
The FAS 159 Mulligan
April 09 Readings:
Congressional interference and pressure on accounting regulation
Emergency Economic Stabilization Act of 2008 • 2PpS
SEC Study on Mark-To-Market Accounting ,
April 2, 2009 Board Meeting
FASB:
Determining whether a market is not active and a
transaction is not distressed
FASB:
FSP FAS
157-e.pdf
U.S. Bancorp (USB);
Look at page 133 for AfS reporting
Banks Get New Leeway in Valuing Their Assets
Congress-Pressures-FASB-to-Revise-Mark-to-Market
Congress-Helped-Banks-Defang-Key-Rule
Sept 2008 Crisis Readings
SEC Office FASB Clarifications on Fair Value Accounting FOR IMMEDIATE
RELEASE 2008-234, Sept.
30, 2008
SEC Letter Sent to Public Companies on MD&A
Disclosure Regarding the Application of SFAS 157 (Fair Value
Measurements), September 2008
FSP 157-3 Determining the Fair Value of a
Financial Asset When the Market for That Asset
FASB-Understanding-the-Issues
BDO-FairValue-Questions and Answers-9-07-4
Blackstone-Tests-Fairness-of-Using-'Fair-Value'-Rule
Columbia-Principles-for-the-Application-of-Fair-Value-Accounting
Don't Blame Mark-to-Market for
Banks' Problems
Fair-Value’s-‘How’-Meets-‘When'
Fair value accounting - Understanding the issues - Ryan
Fair Value Reporting - CFA
Fair Value Accounting - AEI
FASB 157 upgrades the quality of financial
reporting
Fitch - Analytical Implications of SFAS 157 and
159
Gauging the Worth of 'Market Value'
James Cataldo and Morris McInnes SFAS 159 The Fair
Value Option
Mark to Meltdown?
MBIA's Book-Value View
Pay Attention to That Window Behind the Curtain
PWC - DataLine 2006-25 FASB Standard On Fair Value
Measurements
PWC - DataLine 2007-12 Implementation of FAS 157
-- Fair Value Measurements Guidance
PWC - Guide to Fair Value Measurement
(February 28, 2008, 206 pages)
PWC - Ignore Financial Reporting Valuation at Your
Own Risk
PWC - PwC Survey Measuring Assets and Liabilities
-- Investment Professionals' Views
Ten-Arguments-Against-Mark-To-Market
The Gold at Crunch's End
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When a Loss Is a Gain
•
Wave of Write-Offs Rattles Market
Will-Fair-Value-Fly-CFO
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