'Fair Value Update' from Deloitte United States

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22 Aug 2008

Since the Financial Accounting Standards Board issued SFAS 157 Fair Value Measurements and SFAS 159 The Fair Value Option for Financial Assets and Financial Liabilities, fair value measurements have gained notoriety and been the topic of many headlines in the United States due to the current credit markets turmoil.

Deloitte (United States) has published a Fair Value Update Newsletter (PDF 397k) covering issues from the widespread adoption of SFAS 157 and SFAS 159. Specifically, the newsletter examines the Form 10-Q filings from 50 SEC registrants for the first quarter of 2008 and analyses their respective disclosures related to SFAS 157 and SFAS 159. The analysis includes entities from the banking, insurance, investment management, and energy industries, as well as other corporate filers. There are related resources on our Credit Crunch Page.

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