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October 10, 2008 01:00 AM

FASB OKs fair-value clarifications

Barry B. Burr
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    Financial Accounting Standards Board, Norwalk, Conn., today approved clarifications on valuing assets in inactive markets under Financial Accounting Statement 157 on fair-value measurements, said Christine L. Klimek, communications manager. The clarifications also offer further guidance on how to value the assets.

    FASB expects to issue the final clarifications and guidance by the end of today or possibly Saturday, she said.

    The board received more than 100 comment letters on the proposed clarifications, she said.

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