FASB and IASB agree on new fair-value guidance

05/13/2011 | CFO.com

The Financial Accounting Standards Board and the International Accounting Standards Board have released standards to clarify how companies should use fair-value accounting. The rules will require nonfinancial companies to disclose the methods used to value hard-to-sell assets. The joint release represents a milestone in the organizations' efforts to converge U.S. and international reporting standards.

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