Sentence examples similar to change of fair value from inspiring English sources
But they have produced a strong reaction from some investors, with one investor group complaining that the changes would "effectively gut the transparent application of fair value measurement". The group also says changes would delay the recovery of the banking system.
But they have produced a strong reaction from some investors, with one investor group complaining that the changes would "effectively gut the transparent application of fair value measurement".
These findings provide empirical evidence in the debate over the recognition of company-specific credit risk changes and offer direction for improving disclosures in the area of fair value accounting.
"Investors can be well served if they understand that, from quarter two to quarter three, management has developed a different interpretation of fair value, and they provide a reconciliation of the changes," he said.
This effect even endures in the presence of fair value information about the asset being sold.
Supporters of fair value say that financial companies have a very high ratio of debt to equity, making their long-term health very vulnerable to changes in interest rates that may not have an obvious short-term impact.
"The concept of fair value under Delaware law is not equivalent to the economic concept of fair market value," he wrote.
Specifically, the update required recognition of changes in fair value in net income and affected the presentation and disclosure requirements for financial instruments.
Changes in shareholders' equity are an approximate gauge for changes in fair value.
Results for the prior year included a $2.5 million non-cash loss from the change in the fair value of derivatives.
