On FASB, hedge funds and fair value...

In 2006, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No.157, Fair Value Measurements (FAS 157). Its aim was to respond to investors' requests for expanded information about the extent to which entities, including hedge funds, measure investments at fair value, the information used to measure that fair value, as well as the effect of fair-value measurements on related income and performance. With more than 40 current accounting standards

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