SEC UPDATE - New Guidance on Other-Than-Temporary Impairment, Proposals on Shareholder Rights, Funds Controlled by Advisors - SEC staff positions provide guidance for assessing whether an impairment of a debt security is other than temporary as well as how such impairments are presented and disclosed in the financial statements.
| Year of publication: |
2009
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|---|---|
| Authors: | Colabella, Patrick ; Fitzsimons, Adrian P. ; Shoaf, Victoria |
| Published in: |
Bank accounting & finance. - New York, NY : Aspen Publishers, ISSN 0894-3958, ZDB-ID 10474754. - Vol. 22.2009, 5, p. 43-47
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