Valuation for Financial Reporting - CMA Ankur Pandey

20 Valuation for Financial Reporting23. Statement 107*, Disclosures about Fair Value of Financial Instruments24. Statement 114, Accounting by Creditors for Impairment of a Loan25. Statement 115*, Accounting for Certain Investments in Debt and EquitySecurities26. Statement 116*, Accounting for Contributions Received and Contributions Made27. Statement 124*, Accounting for Certain Investments Held by Not-for-ProfitOrganizations28. Statement 126, Exemption from Certain Required Disclosures about FinancialInstruments for Certain Nonpublic Entities29. Statement 133*, Accounting for Derivative Instruments and Hedging Activities30. Statement 136*, Transfers of Assets to a Not-for-Profit Organization or CharitableTrust That Raises or Holds Contributions for Others31. Statement 138, Accounting for Certain Derivative Instruments and CertainHedging Activities32. Statement 140*, Accounting for Transfers and Servicing of Financial Assets andExtinguishments of Liabilities33. Statement 141*, Business Combinations34. Statement 142*, Goodwill and Other Intangible Assets35. Statement 143*, Accounting for Asset Retirement Obligations36. Statement 144*, Accounting for the Impairment or Disposal of Long-LivedAssets37. Statement 146*, Accounting for Costs Associated with Exit or Disposal Activities38. Statement 149, Amendment of Statement 133 on Derivative Instruments andHedging Activities39. Statement 150*, Accounting for Certain Financial Instruments with Characteristicsof both Liabilities and Equity40. Statement 153, Exchanges of Nonmonetary Assets41. Statement 156*, Accounting for Servicing of Financial Assets42. Interpretation 9, Applying APB Opinions No. 16 and 17 When a Savings andLoan Association or a Similar Institution Is Acquired in a Business CombinationAccounted for by the Purchase Method43. Interpretation 23, Leases of Certain Property Owned by a Governmental Unit orAuthority44. Interpretation 24, Leases Involving Only Part of a Building45. Interpretation 45*, Guarantor’s Accounting and Disclosure Requirements forGuarantees, Including Indirect Guarantees of Indebtedness of Others46. Interpretation 46 (revised December 2003), Consolidation of Variable InterestEntities47. Interpretation 47, Accounting for Conditional Asset Retirement Obligations48. Technical Bulletin 84-1, Accounting for Stock Issued to Acquire the Results of aResearch and Development Arrangement49. Technical Bulletin 85-1, Accounting for the Receipt of Federal Home LoanMortgage Corporation Participating Preferred Stock