PricewaterhouseCoopers is pleased to offer this guide to help reporting entities meet the challenges of implementing and applying an important set of accounting and reporting standards: Financial Accounting Standards Board Statement No. 157, Fair Value Measurements (FAS 157), FASB Statement No. 155, Accounting for Certain Hybrid Financial Instruments – an amendment of FASB Statements No. 133 and 140, and FASB Statement No. 159, The Fair Value Option for Financial Assets and Financial Liabilities – Including an amendment of FASB Statement No. 115.
Monday, December 31, 2007
Breaking News: SEC Staff Extends Use of the "Simplified" Method for Estimating a Stock Option's Expected Term
On December 21, 2007, the staff of the Securities and Exchange Commission published Staff Accounting Bulletin (SAB) 110, which amends SAB 107 to allow for the continued use, under certain circumstances, of the "simplified" method in developing an estimate of the expected term of so-called "plain vanilla" stock options accounted for under FAS 123R, Share-Based Payment.
FAS 157 Fair Value Measurements - 한국어 해설 (1)
2006년9월, FASB는 FAS 157, "FAIR VALUE MEASUREMENTS”를 발표했다. FAS 157는 크게 다음의 3가지를 정립하고 있다: 1) US GAAP에서 사용되는 공정가치의 공통적인 정의 즉, 단일 개념 (single definition); 2) 공정가치 측정방법에 대한 체계 (framework); 3) 그리고 공정가치 측정에 대한 공시 (disclosure).
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