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Home > News & Events > Financial Institution Letters |
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Financial Institution Letters Table of Contents | Previous | Next Standard-Setter Activities Institutions should be aware that the SEC or the Financial Accounting Standards Board (FASB) may issue additional fair value, measurement, or recognition guidance in the future (e.g., the FASB currently expects to issue a Fair Value Measurement statement in the third quarter of 2005). To the extent additional guidance is issued, institutions must also consider such guidance in developing fair value estimate methodologies for derivative loan commitments and forward loan sales commitments as well as measuring and recognizing such derivatives. |
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Last Updated 05/03/2005 | communications@fdic.gov |
