Financial Accounting Series


 
 
 
 
 

 
 

financial-accounting-series  Name : Financial Accounting Series

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NO. 289-A Financial Accounting Series Statement of Financial Accounting Standards No. 159 The Fair Value Opt ion for Financial Assets and Financial Liabilit ies Including an amendment of FASB Statement No. 115 FEBRUARY 2007 Financial Accounting Standards Board of the Financial Accounting Foundation For additional copies of this Statement and information on applicable prices and discount rates contact: Order Department Financial Accounting Standards Board 401 Merritt 7 PO Box 5116 Norwalk, Connecticut 06856-5116 Please ask for our Product Code No. S159. FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published monthly by the Financial Accounting Foundation. Periodicals--postage paid at Norwalk, CT and at additional mailing offices. The full subscription rate is $205 per year. POSTMASTER: Send address changes to Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. Summary Why Is the FASB Issuing This Statement? This Statement permits entities to choose to measure many financial instruments and certain other items at fair value. The objective is

 
 
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