Report title: Fair Value Disclosures: A Reality Check
from Fitch Research
24 page (13236 word) report published Jun 26, 2008

Price $275.00 available for immediate download
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About Fitch Research

...The need for better fair value disclosures is an important part of the ongoing fair value debate. Fitch s analysts sometimes have the opportunity to talk to managements about issues that are not in the public domain, and the degree of reliability and assumptions around fair value measurements has been an important topic of discussion for financial institutions analysts looking at #### and #### financial reporting to date. This report highlights specific disclosures that Fitch considers helpful to credit analysts in evaluating fair value measurem ents. In addition, the report points out certain areas where more extensive disclosure would assist the reader in understanding a company s numbers. The report is primarily based on a review of #### annual reports and ##-Ks from the world s largest banking groups (listed in Appendix A on page ##) \##in particular, notes to financial statements, critical acco unting policies and summaries of significant accounting policies relevant...

Report Type: Special Report
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