Deriving fair value

illiquid instruments

The derivatives market has an estimated size of more than $100 trillion.1 A market this large invites scrutiny.

Financial market participants want better quality information now, and in larger amounts. Corporate misdeeds and black-box investing has led to unhappy investors seeking redress through courts as their portfolios have plummeted in value.

Summary of Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, extends earlier accounting standards by requiring public

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