Four issues relating to fair value measurement

  • Heads Up Image

05 Oct 2009

This issue of the Heads-Up Newsletter from Deloitte (United States) summarises the four topics discussed by FASB's Valuation Resource Group (VRG) at its meeting of 22 September 2009. The VRG provides the FASB staff with information about implementation issues regarding fair value measurements used in financial reporting:

  • VRG Issue No. 2009-5: IASB's May 2009 Exposure Draft Fair Value Measurement. Discussion of this issue includes a table summarising the more significant differences between the IASB ED and FASB ASC 820 [formerly SFAS 157 Fair Value Measurements].
  • VRG Issue No. 2009-6: Measurement of Core Deposits
  • VRG Issue No. 2009-7: Fair Value of Debt Versus Par Value of Debt When Estimating the Fair Value of an Entity's Equity
  • VRG Issue No. 2009-8: Proposed Accounting Standards Update (ASU) on Improving Disclosures About Fair Value Measurement
Click to view Heads Up Valuation Resource Group Discusses Four Topic at September 22 Meeting (PDF 96k).


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.