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Also found in: Financial, Wikipedia | 0.04 sec. |
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During calendar year 2006, the Financial Accounting Standards Board (FASB) issued three Statements of Financial Accounting Standards (FAS 155, 156 and 157) and one Proposed Statement (The Fair Value Option) that relate to fair value. The Public Company Accounting Oversight Board has issued a staff Q&A about auditing the fair value of share options granted to employees. org) has issued a standard that provides enhanced guidance for using fair value to measure assets and liabilities. |
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