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Accounting and Audit

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SEC Study on Mark-To-Market Accounting

SEC Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting, December 2008 read more

  • December 17, 2008
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Joint SEC and FASB Guidance on Valuation of Securities in Inactive Markets

SEC Office of the Chief Accountant and FASB clarifications of FASB Statement 157 on the use of fair value measurements and "mark to market" accounting. SEC Press Release 2008-234, dated September 30, 2008. read more