*Letters

SIA Submits Comments to the AICPA on Fair Value

Published on:
April 19, 2001

The Dealer Accounting Committee of the Securities Industry Association (SIA)* provides comments to the American Institute of Certified Public Accountants (AICPA) on requested guidance in valuation methodologies and the audit of those methodologies as part of an expanded role for “Fair Value” in accounting standards. SIA believes that greater utilization of “Fair Value” in accounting would be very beneficial in providing improved transparency to investors and to the marketplace as a whole.
*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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