fair-value

Advocates of fair-value accounting argue it is needed to make banks' true financial conditions clearer to investors.

Retreat on 'Marking To Market' Michael Rapoport 2011

Investors have said fair-value information is important to them even if they don't think it should be the criteria for valuing loans on the balance sheet, FASB members said.

Retreat on 'Marking To Market' Michael Rapoport 2011

The board received more than 2,800 comment letters on its fair-value proposal, most of them opposed to the move.

Retreat on 'Marking To Market' Michael Rapoport 2011

The move back to amortized cost is "not our preferred approach," said Sandra Peters of the CFA Institute, a financial analysts' group that had supported the fair-value proposal.

Retreat on 'Marking To Market' Michael Rapoport 2011

Ms. Seidman, who took over for Mr. Herz as chairman, had opposed the fair-value proposal.

Retreat on 'Marking To Market' Michael Rapoport 2011

Supporters of the FASB fair-value proposal say it would have improved transparency and unmasked potential weakness at banks.

Retreat on 'Marking To Market' Michael Rapoport 2011

Adjusted pretax income, which excludes impairments and fair-value changes, rose to $161 million from $48 million.

MBIA Profit Drops 89% on Derivatives Losses Joan E. Solsman 2011

The banks don't get a completely free ride, since companies using the fair-value option must post corresponding losses when their debt prices rise.

Accounting Quirk Juices Net Michael Rapoport 2011

Banks have argued against so-called fair-value accounting, saying market prices would have left them at the mercy of volatile markets and could have caused additional strain during the financial crisis.

Retreat on 'Marking To Market' Michael Rapoport 2011

The International Accounting Standards Board is following an amortized-cost approach; the fair-value approach of FASB's proposal differed sharply from that.

Retreat on 'Marking To Market' Michael Rapoport 2011