The Securities and Exchange Commission (SEC) hosted a roundtable in Washington, DC on 9 July to facilitate discussion about the benefits and potential challenges associated with existing fair value accounting and auditing standards.
The roundtable was held through two panels:
panel one discussed fair value accounting issues from the perspective of larger financial institutions and the needs of their investors
panel two discussed the issues from the perspective of all public companies, including small public companies, and the needs of their investors
