The Securities Industry Association (SIA)*, The Bond Market Association (TBMA)*, the American Securitization Forum (ASF), the Commercial Mortgage Securities Association (CMSA), and the International Swaps and Derivatives Association (ISDA) provide comments to the Financial Accounting Standards Board (FASB) on FASB Staff Position (FSP) on FIN 46(R)-c regarding the determination of variability to be considered in applying FIN No. 46(R).

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.