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Blogs about: Fas 159

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Other-Than-Temporarily Impaired2 comments

portfoliogenius wrote 6 months ago: “Other-Than-Temporarily Impaired” (OTTI) securities. FAS 115-2, which amends U.S. GAAP for recogniti … more →

Tags: investment accounting, impaired assets, Other Than Temporarily Impaired, Securities Accounting, Multi-Obligor Securities, FAS 115-2, FAS 124-2, FAS 91, FAS 157

FAS 159: The Fair Value Option for Financial Assets and Liabilities, including an amendment of FASB Statement No. 115

accountinghowto wrote 1 year ago: FAS 159 permits entities to choose to measure, at fair value and on an instrument-by-instrument basi … more →

Tags: New Pronouncements, Accounting, Business, fair value measurements, fair value option


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