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Heads Up: Vol. 12, Issue 10

Revised FASB Standard on Fair Value Measurements and Proposed FSP Postpones P&L for Certain Derivative Transactions


This issue of Heads Up summarizes two recent FASB releases:  a Working Draft of a new FASB Statement of Financial Accounting Standards, Fair Value Measurements , and a Proposed FASB Staff Position (FSP) that would prohibit initial recognition of dealer profit on certain complex derivative transactions.

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 on  Deloitte Accounting Research Tool (DART) . DART, a subscription-based research tool, includes material from the FASB, Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), International Accounting Standards Board (IASB) and our own accounting manual and interpretative accounting guidance. Updated every business day, DART has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. DART subscribers receive periodic emails highlighting recent additions to the DART library.  Read more about DART.

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