FASB's Valuation Resource Group meeting

  • Heads Up Image

13 Feb 2009

The US Financial Accounting Standards Board has established a Valuation Resource Group (VRG) to provide the FASB staff with information about implementation issues regarding fair value measurements used in financial reporting.

The VRG met on 5 February 2009 and discussed the four issues listed below. Deloitte (United States) has published the 13 February 2009 edition of the Heads Up Newsletter (PDF 115k) explaining the four issues:
  • VRG Issue No. 2009-1: SEC's Study on Mark-to-Market Accounting
  • VRG Issue No. 2009-2: Proposed FSP FAS 157-c Measuring Liabilities Under FASB Statement No. 157
  • VRG Issue No. 2009-3: AICPA Draft Issues Paper, FASB Statement No. 157 Valuation Considerations for Interests in Alternative Investments
  • VRG Issue No. 2009-4: Goodwill Impairment Considerations


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