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- Title
Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value.
- Authors
Wahlen, James M.; Boatsman, James R.; Herz, Robert H.; Jonas, Gregory J.; Palepu, Krishna G.; Ryan, Stephen G.; Schipper, Katherine; Schrand, Catherine M.; Skinner, Douglas J.
- Abstract
Presents the response of the Financial Accounting Standards Committee of the American Accounting Association on the United States Financial Accounting Standards Board preliminary views document `Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value.' Matters that should be reported at fair value; Meaning of fair value; How changes in fair value should be reported.
- Subjects
UNITED States; ACCOUNTING standards; AMERICAN Accounting Association. Financial Accounting Standards Committee; FAIR value; FINANCIAL Accounting Standards Board
- Publication
Accounting Horizons, 2000, Vol 14, Issue 4, p501
- ISSN
0888-7993
- Publication type
Article
- DOI
10.2308/acch.2000.14.4.501