Tracking Fair Value

MacFadyen, Ken
March 2007
Investment Dealers' Digest;3/12/2007, Vol. 73 Issue 10, p12
Trade Publication
The article focuses on the debate among the private equities regarding the fair value accounting in the U.S. The debate started when the Financial Accounting Standards Board issued the Statement of Financial Accounting Standards 157 that clarified the definition and how the rule is applied to generally accepted principles. The firms have kept on using diverging metrics in valuing their portfolio holdings.


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