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Articles & Reports
Understanding the Issues—The Case for Initially
Measuring Liabilities at Fair Value
With the May 2001 issue of Status Report, we
are pleased to launch a new feature, Understanding the
Issues, that is intended to illuminate and simplify important
subjects on which the FASB has published material.
To kick off the initial series of Understanding
the Issues, we have focused on enhancing the constituent's
understanding of measurement issues relating to Concepts Statement
7. The second in a series of four related articles on Concepts
Statement 7, this article discusses why fair value is a
particularly appropriate measure for a liability and covers its
relevance in asset retirement obligations.
We welcome your feedback on this edition and those
that are presented in the future.
The Case for Initially Measuring Liabilities at
Fair Value
May 2001–Volume 2, Series 1
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