Summer 2009

S&R Perspectives cover

This edition highlights information on a revision from FASB on fair value accounting guidance and limitations on interbank liabilities as well as other emerging issues.

In This Issue

FASB Clarifies Fair Value Accounting Guidance

The Financial Accounting Standards Board, or FASB, issued guidance on April 9, 2009, to clarify fair value measurement and to change the accounting treatment for other-than-temporary impairments for debt securities.

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