Hier weitere Details (mTuL)

verfasst von DT, 14.11.2007, 23:54

-->Here is information from Alternative B:

It would Defer the effective date of Statement 157 for one year for all nonfinancial assets and nonfinancial liabilities (like Goodwill).

Here is what is not deferred (CDOs would fall under Derivatives I would believe):

2.
Examples of items that would not be deferred under this alternative include:
a.
Derivatives - financial and nonfinancial (recurring fair value measurements)
b.
Servicing assets and liabilities measured at fair value on a recurring basis under Statement 156 (recurring fair value measurements)
c.
Loans - may be measured at fair value in a business combination, in a lower of cost or fair value write-down, under Statement 159, or for Statement 107 disclosure purposes (financial assets)
d.
Debt - may be measured at fair value in a business combination, under Statement 159, or for Statement 107 disclosure purposes (financial liability)

More info is on page 24 of:

http://www.fasb.org/board_handouts/11-14-07.pdf

Gruß DT

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gesamter Thread:

• Jetzt haben wir den Grund für die financial rally: FASB 157 partially delayed mT - DT, 14.11.2007, 23:41
  • Hier weitere Details (mTuL) - DT, 14.11.2007, 23:54
  • Denn mal morgen lustig Calls kaufen...Alles wird gut... - XERXES, 15.11.2007, 00:10
  • Re: Jetzt haben wir den Grund für die financial rally: FASB 157 partially delayed mT - SUCRAM, 15.11.2007, 10:50
    • Re: Jetzt haben wir den Grund für die financial rally: FASB 157 partially delayed mT - dottore, 15.11.2007, 11:51
      • Re: Jetzt haben wir den Grund für die financial rally: FASB 157 partially delayed mT - SUCRAM, 15.11.2007, 13:48
        • Re: Jetzt aber....Korrektur [[wut]] - SUCRAM, 15.11.2007, 15:20
      • Re: Jetzt haben wir den Grund für die financial rally: FASB 157 partially delaye - weissgarnix, 15.11.2007, 22:26
        • Re: @weissgarnix - SUCRAM, 16.11.2007, 09:22
          • Re: @Sucram - weissgarnix, 16.11.2007, 10:09