The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comment from standard setters on issues related to financial reporting. The Committee is pleased to respond to the Financial Accounting and Standards Board (FASB) Exposure Draft, "The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115," issued in January 2006.
Bradshaw, Mark, Paquita Davis-Friday, Elizabeth Gordon, Patrick Hopkins, Robert Laux, Karen Nelson, Shivaram Rajgopal, Hollis Skaife, K. Ramesh, Robert Uhl, and George Vrana. "Response to FASB Exposure Draft, 'The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115.'" Accounting Horizons 21, no. 2 (June 2007): 189-200.
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