CCH has enhanced the Audit Public Library in its Accounting Research Manager database with a set of questions and answers about Financial Accounting Standard 157 for fair value measurements.
The FAS 157 Q&A in CCH's ARM database includes more than 110 questions covering topics such as an overview and the scope of FAS 157, the definition and measurement of fair value, the primary effects of FAS 157, fair value hierarchy, recurring and non-recurring valuation, principal and most advantageous market, disclosure, risk adjustment, exit and entry price, observable and unobservable inputs, SEC MD&A guidance, and effective dates and transition.
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