fair value discussion

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Fair Value” 


Go to the FASB Website, located at http://www.fasb.org/st/summary/stsum157.shtml to review Summary of Statement 157, Fair Value Measurements. Be prepared to discuss


·         1)From the e-Activity, analyze the changes that Statement 157 makes to fair value measurement. Based on your analysis, take a position on whether you agree or disagree with the FASB’s position on the fundamental ways in which such changes improve financial reporting. Provide support for your position.



·         2) Based on your analysis in the first bullet, choose at least one (1) change that statement 157 makes to financial reporting. Predict specifically how this change will impact financial statements and financial reporting.

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