Fair Value Measurements, Part 2 |
Contents
Effective Date and Transition 3639 | 23 |
PRESENT VALUE TECHNIQUES B1B19 | 48 |
BACKGROUND INFORMATION AND BASIS | 55 |
Copyright | |
Common terms and phrases
accounting pronouncements active market advantageous market AICPA asset or liability asset or transfer assets and liabilities bid and ask blockage factor Board agreed Board concluded Board decided broker-dealers consider credit risk definition of fair determined based disclosures about fair disclosures required earnings or changes example exit price expanded disclosures expected cash flows expected present value Exposure Draft fair value hierarchy fair value measurements FASB Statement financial instruments financial reporting financial statements GAAP gains or losses highest and best implied volatility initial recognition IPR&D project Level 2 input market approach measure fair value measure the fair measured at fair measurement date nonperformance risk paragraph present value technique pricing the asset quoted price rate adjustment technique recurring fair value related guidance respondents risk premium risk-free interest rate sell the asset significant unobservable inputs Statement 107 swap trading transaction price transaction to sell transfer the liability unrealized gain users of financial yield curve