*Letters

SIA Submits Comments to the FASB on Fair Value Measurement Decisions

Published on:
April 9, 2003

The Securities Industry Association (SIA)* provides comments to the Financial Accounting Standards Board (FASB) on fair value measurement decisions made to date. SIA is concernedthat the application of the Decisions will result in measurements that do not reflect fair value. SIA is also concerned about the: 1) requirement to mark longs and shorts to mid-market levels instead of to bid and ask prices respectively; 2) prohibition on using block discounts for unrestricted securities; and 3) inclusion of a relationship component in fair value measurements.

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

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