The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?

Robert J. Cochran

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The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?

机译：财务会计准则委员会的公允价值委托书：是否准确地计量了第3级资产和负债？

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This study asks the following question with respect to level 3 fair value assets and liabilities: are level 3 fair value assets and liabilities being measured accurately?? An argument is made that since level 3 markets do not exist (as defined in ASC 820), it is not possible to determine a level 3 value.? Data is examined, both pre- and post- SFAS No. 157 with respect to a specific level 3 asset that can be found on the balance sheet of most publically traded financial institutions, mortgage loan servicing rights. ?The data suggests that the FASB’s attempt to clarify fair value had no effect on the levels of capitalization of mortgage loan servicing rights.? An additional argument is made that the language in ASC 820 undermines the requirement that level 3 fair values reflect a “market” value rather than an “investment” value.

机译：本研究针对第3级公允价值资产和负债提出以下问题：是否对第3级公允价值资产和负债进行了准确计量？有人争辩说，由于不存在3级市场（如ASC 820中所定义），因此无法确定3级价值。在SFAS第157号前后，针对特定的第3级资产，检查了数据，这些资产可以在大多数公开交易的金融机构的资产负债表中找到，抵押贷款服务权。数据表明，FASB澄清公允价值的尝试对抵押贷款服务权的资本化水平没有影响。另一个论点是，ASC 820中的语言破坏了3级公允价值反映“市场”价值而不是“投资”价值的要求。

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《Accounting and Finance Research》 |2018年第2期|共6页
作者
Robert J. Cochran;
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The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?

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