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Fair Value Accounting

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Accounting Guidance related to Fair Value Measurements (FAS 157)

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MFA – Moody, Famiglietti & Andronico, LLP Copyright 2008.  Moody, Famiglietti & Andronico, LLP.  All Rights Reserved. Bill Duratti, CPA, ABV, CVA Partner November 19, 2008 Fair Value Accounting
Fair Value Accounting ,[object Object],[object Object]
FAS 157 – Fair Value Measurements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FAS 159 – Fair Value Option for Financial Assets & Financial Liabilities ,[object Object],[object Object]
FAS 157 – Current News ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FAS 157 – Current News ,[object Object],[object Object],[object Object],[object Object]
FAS 157 – Current News ,[object Object],[object Object],[object Object],[object Object],[object Object]
FAS 157 – When Is It Effective? ,[object Object],[object Object],[object Object]
FAS 157 – The Definition of Fair Value ,[object Object],[object Object],[object Object],[object Object]
FAS 157 - How Do You Determine Fair Value? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How Does FAS 157 Define “Unit of Account” and “Measurement Date”? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What is an “Orderly Transaction”? ,[object Object],[object Object],[object Object],[object Object]
What is Meant By “Exit Price”? ,[object Object],[object Object],[object Object],[object Object]
Who are the “Market Participants”? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What Do They Mean By “Exit Market”? ,[object Object],[object Object],[object Object],[object Object],[object Object]
What is Meant By Highest & Best Use? ,[object Object],[object Object],[object Object]
Fair Value of Liabilities – What Needs to be Considered? ,[object Object],[object Object]
What are Valuation Inputs? ,[object Object],[object Object],[object Object],[object Object],[object Object]
What Do I Need to Know About Valuation Techniques? ,[object Object],[object Object],[object Object]
What Do I Need to Know About Valuation Techniques? ,[object Object],[object Object],[object Object]
What Does FAS 157 Require in Terms of Disclosures? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Planning Considerations ,[object Object],[object Object],[object Object]
Planning Considerations ,[object Object],[object Object],[object Object]
Questions?
MFA – Moody, Famiglietti & Andronico, LLP ,[object Object],[object Object]

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Fair Value Accounting

  • 1. MFA – Moody, Famiglietti & Andronico, LLP Copyright 2008.  Moody, Famiglietti & Andronico, LLP.  All Rights Reserved. Bill Duratti, CPA, ABV, CVA Partner November 19, 2008 Fair Value Accounting
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Notes de l'éditeur

  1. Good afternoon. I hope everyone enjoyed the luncheon. This afternoon I’ve been asked to speak to you some pretty heavy subject matter – Fair Value Accounting. In the short time I have this afternoon, it is certainly not my intention to turn you into fair value experts but rather to give you a brief, high-level overview of what fair value accounting is… to familiarize you with the concept, point out the inherent challenges of fair value accounting and, in the end, offer some planning considerations.