Fitch Ratings has released a report on the recent disruptions in the credit market and the effect of two new accounting standards.
The report, "Market Turmoil and Accounting Impact: 10 Key Questions," looks at SFAS 157 ("Fair Value Measurements") and 159 ("Fair Value Option for Financial Assets and Financial Liabilities"), which will be mandatory for companies for fiscal years beginning after Nov. 15, 2007.
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