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Fair Value and Derivatives Measurement and Disclosure

Fair Value and Derivatives Measurement and Disclosure. Jim Laures Deloitte & Touche LLP March 2, 2010. Agenda.

1.36k views • 38 slides

Fair Value Measurement

Fair Value Measurement. Why focus on fair value?. Increasing relevance to financial statements and financial statement users Increased complexity in financial instruments measured at fair value Variety of fair value measurements and disclosures

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694 views • 37 slides

2008 Banking Conference Banking GAAP Update September 25, 2008

2008 Banking Conference Banking GAAP Update September 25, 2008. Panelists Jason Jacobs, Partner, KPMG LLP Robert Malhotra, CPA, Professional Accounting Fellow, SEC Michael D. Smith, Partner, KPMG LLP. Agenda. Other-Than-Temporary Impairment Upcoming Amendments Interpretation 46R (VIEs)

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407 views • 18 slides

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Fair Value and Derivatives Measurement and Disclosure

Fair Value Measurement

2008 Banking Conference Banking GAAP Update September 25, 2008