When.com Web Search

  1. Ads

    related to: financial accounting standard 157

Search results

  1. Results From The WOW.Com Content Network
  2. Fair value accounting and the subprime mortgage crisis

    en.wikipedia.org/wiki/Fair_value_accounting_and...

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".

  3. Accounting and the late 2000s financial crisis - Wikipedia

    en.wikipedia.org/wiki/Accounting_and_the_late...

    In 2006 the Financial Accounting Standards (FASB) implemented FAS 157 in order to establish a generally accepted accounting definition of fair value, methods for measuring fair value, and to expand disclosures about fair value measurements in financial statements. [2]

  4. ASC 820 - Wikipedia

    en.wikipedia.org/wiki/ASC_820

    In September 2006, the Financial Accounting Standards Board (FASB) of the United States issued Statement of Financial Accounting Standards 157: Fair Value Measurements [1]), which "defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements."

  5. Fair value - Wikipedia

    en.wikipedia.org/wiki/Fair_value

    The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 157: Fair Value Measurements ("FAS 157") in September 2006 to provide guidance about how entities should determine fair value estimations for financial reporting purposes. FAS 157 broadly applies to financial and nonfinancial assets and ...

  6. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  7. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Statement of Financial Accounting Standards No. 157, Fair Value Measurements, commonly known as "FAS 157", was an accounting standard issued during September 2006 by FASB, which became effective for entities with fiscal years beginning after November 15, 2007.

  1. Ad

    related to: financial accounting standard 157