Heads Up on fair value measurement in inactive markets
14 Oct 2008
The latest edition of the Heads Up newsletter from Deloitte & Touche LLP (United States) discusses the FASB's recently released Staff Position (FSP) No. FAS 157-3 Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active.
The FSP addresses concerns raised by preparers of financial statements regarding measuring fair value in the current turbulent financial markets. Click to Download this Issue of Heads Up (PDF 146k).