Electing the fair value option at the effective date of Statement No. 159

Reducing complexity in reporting financial instruments

Application of the two-class method to master limited partnerships

Tentative conclusions reached on three EITF Issues

More...

Newsletter
Insights
Designed to communicate recent accounting and auditing developments

Articles
A review of the fair value hierarchy under Statement No. 157

A reminder regarding the assessment of other-than-temporary impairment

Application of purchase accounting

Understanding and applying FSP FAS 126-1 – Is that nonpublic entity really nonpublic?

Derivatives reminders

Web Links

• Financial Accounting Standards Board
  www.fasb.org               
• American Institute of Certified Public Accountants
  www.aicpa.org  

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