A new Financial Accounting Standards Board disclosure requirement makes several material changes to U.S. GAAP. New requirements for determining the fair value disclosure of financial institutions’ ...

Fair value under fire Financial crisis spurs debate over standardAs the financial community scrambles to regain the trust of investors angered by the Wall Street crisis, fair value accounting ...

FASB is proposing new accounting standards designed to improve the effectiveness of disclosure requirements on fair value measurements by enabling preparers to omit immaterial information. The board ...

FASB is moving quickly to clarify the applicability of a certain fair value disclosure requirement to nonpublic entities. In a Proposed Accounting Standards Update (ASU), FASB asks for public comment ...