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C » Topics » Proposed Additional Disclosures Regarding Fair Value Measurements

This excerpt taken from the C 10-Q filed Nov 6, 2009.

Proposed Additional Disclosures Regarding Fair Value Measurements

        On August 28, 2009, the FASB issued an exposure draft of a proposed ASU, Improving Disclosures About Fair Value Measurements, which proposes new disclosures about fair value measurements. Certain of the proposed amendments would be effective for reporting periods ending after December 15, 2009. Additional disclosures have been proposed that would require a sensitivity analysis regarding the impact of unobservable inputs on the fair valuation of Level 3 instruments, which would be effective for reporting periods ending after March 15, 2010.

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