Heads Up: Guidance Proposed on Inactive Markets, Distressed Transactions, and Other Than-Temporary Impairments

Volume 16, Issue 13


The attached issue of Heads Up discusses two proposed Staff Positions, FSP FAS 157-e and FSP FAS 115-a, FAS 124-a, and EITF 99-20-b.2, issued by the FASB in response to the SEC’s recommendations in its mark-to-market study and to last week’s congressional hearings.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

Stay Connected
Subscribe to:  email icon   Heads Up newsletters | RSS icon   RSS ( What is RSS?

Last updated