FASB 159  2007

• Fair Value Option for Financial Assets and Financial Liabilities
• Amends FASB 115
• FASB summary
• FASB status

FASB 115  1993

• Certain Investments in Debt and Equity Securities
• Supercedes FASB 12
• FASB summary
• FASB status

• FASB Staff Position 115-1  2005

•  Other-Than-Temporary Impairment

SEC accounting FAQs (SAB 103)

• Topic 5.M      Impairment of investments

SEC accounting FAQs  2001

• Topic I.E       Accounting for investment securities

SEC's Current accounting issues  2001

• Topic II.G      Declines in value of investment securities

SEC's Current accounting issues  2005

• Topic II.F      Investments

• F.1     Other than temporary declines in value
• F.2     Government-sponsored enterprises
• F.3     Auction rate securities

Article: Journal of Accountancy 1997

Accounting Issues

Bank Accounting

Insurance Company Accounting