Detail FASB Updates Fair Value Guidance   Oleh:  Journal of Accountancy Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 207 no. 5 (May 2009), page 48. Topik: FASB; Guidance; Other-than-temporary Impairment of Debt Securities (OTTI) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel At its April 2 meeting, FASB voted to release three new pieces of guidance to address concerns over the application of fair value accounting standards in current market conditions. As a result, FASB said it would issue three related FSPs to clarify the guidance in FASB Statement no. 157 for fair-value measurements in inactive markets, modify the recognition and measurement of other-than-temporary impairments of debt securities, and require companies to disclose the fair values of financial instruments in interim periods. The final FSPs will be effective for interim and annual periods ending after June 15, 2009, with early adoption permitted for periods ending after March 15, 2009. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved