Volume 20, No. 11

 

Fair Value Reporting: A Financial Institutions Survey:  A year ago, the FASB’s proposal for revamping financial instrument accounting was the burning accounting issue of the day. In the end, the FASB got singed by the fire. In the face of staunch opposition to the proposal from just about every quarter -preparers, regulators, and even investors - the FASB pulled in its horns and moved to a more IFRS-like stance, one that perpetuates amortized cost as the fundamental measure for financial instruments.

There’s a good chance that the FASB’s new-yet- old-fashioned approach may be re-exposed for comment: it’s much different than the May 2010 financial instruments proposal. One thing that’s unlikely to change are the quarterly fair value disclosures for financial instruments. In fact, they might be staked out parenthetically in the balance sheet - a much more investor-friendly treatment than their current burial in the footnotes.

Whether they’re on the face of the balance sheet or tucked into the footnotes, there’s still information in them for investors to consider. What follows here is a survey of the differences between amortized cost and fair value for the 453 non-REIT financial institutions contained in the Russell 3000.

Trackbacks/Pingbacks

  1. best restaurants in atlanta ga - May 27, 2017

    … [Trackback]

    […] Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  2. SIMAD UNIVERSITY - May 27, 2017

    … [Trackback]

    […] Read More: accountingobserver.com/volume-20-no-11/ […]

  3. Chat Rooms - May 29, 2017

    … [Trackback]

    […] Read More: accountingobserver.com/volume-20-no-11/ […]

  4. Yavapai Hills homes for sale - June 1, 2017

    … [Trackback]

    […] Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  5. anime - June 28, 2017

    … [Trackback]

    […] Read More here: accountingobserver.com/volume-20-no-11/ […]

  6. daftar cpns 2017 - July 2, 2017

    … [Trackback]

    […] Read More: accountingobserver.com/volume-20-no-11/ […]

  7. cool baby names - July 15, 2017

    … [Trackback]

    […] Read More: accountingobserver.com/volume-20-no-11/ […]

  8. Christ Gospel Church Cult - August 7, 2017

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|There you will find 90940 more Informations|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  9. دانلود فیلم - August 11, 2017

    … [Trackback]

    […] Find More here|Find More|Find More Infos here|There you can find 58330 more Infos|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  10. fun88 - August 15, 2017

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|Here you can find 8345 additional Infos|Informations to that Topic: accountingobserver.com/volume-20-no-11/ […]

  11. mobilemob - August 16, 2017

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|Here you can find 17856 more Informations|Infos to that Topic: accountingobserver.com/volume-20-no-11/ […]

  12. pendaftaran cpns 2017 - August 24, 2017

    … [Trackback]

    […] Read More here|Read More|Find More Infos here|Here you will find 71075 additional Infos|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  13. the best golf gps watch - August 25, 2017

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|Here you will find 81544 additional Informations|Infos on that Topic: accountingobserver.com/volume-20-no-11/ […]

  14. juegos friv - September 21, 2017

    … [Trackback]

    […] Find More on|Find More|Read More Infos here|There you will find 33975 additional Infos|Infos to that Topic: accountingobserver.com/volume-20-no-11/ […]

  15. YouJizz - September 25, 2017

    … [Trackback]

    […] Read More on|Read More|Find More Informations here|Here you can find 14862 more Informations|Infos to that Topic: accountingobserver.com/volume-20-no-11/ […]

  16. mondo sonoro - September 28, 2017

    … [Trackback]

    […] Read More on|Read More|Find More Infos here|There you will find 50678 additional Infos|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  17. orospu - October 1, 2017

    … [Trackback]

    […] Read More on|Read More|Find More Informations here|There you can find 6640 more Informations|Informations to that Topic: accountingobserver.com/volume-20-no-11/ […]

  18. online wiet kopen - October 11, 2017

    … [Trackback]

    […] Find More on|Find More|Read More Informations here|Here you will find 38277 additional Informations|Informations to that Topic: accountingobserver.com/volume-20-no-11/ […]

  19. friv - October 13, 2017

    … [Trackback]

    […] Find More on|Find More|Find More Informations here|There you can find 49549 additional Informations|Informations to that Topic: accountingobserver.com/volume-20-no-11/ […]

  20. o1 visa new york - October 25, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Informations here|There you will find 56076 additional Informations|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  21. avvocati italiani - October 31, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Informations here|Here you can find 24884 more Informations|Informations to that Topic: accountingobserver.com/volume-20-no-11/ […]

  22. Viajes a Brasil - November 3, 2017

    … [Trackback]

    […] Read More here|Read More|Find More Informations here|There you will find 84860 additional Informations|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  23. Corporate Event Managers - November 7, 2017

    … [Trackback]

    […] Find More here|Find More|Read More Infos here|Here you will find 65929 additional Infos|Informations on that Topic: accountingobserver.com/volume-20-no-11/ […]

  24. lavorare negli stati uniti - November 14, 2017

    … [Trackback]

    […] Read More here|Read More|Read More Informations here|There you can find 90509 more Informations|Infos on that Topic: accountingobserver.com/volume-20-no-11/ […]

  25. click here - November 23, 2017

    … [Trackback]

    […] Find More on|Find More|Find More Infos here|There you can find 81974 more Infos|Infos on that Topic: accountingobserver.com/volume-20-no-11/ […]

  26. Klinik gigi jakarta barat - December 3, 2017

    … [Trackback]

    […] Read More on|Read More|Read More Infos here|Here you will find 93830 additional Infos|Infos on that Topic: accountingobserver.com/volume-20-no-11/ […]

Powered by WordPress. Designed by WooThemes