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    Accounting for Underwriting and Loan Commitments

    White Paper This white paper discusses GAAP associated with commitments to lend money or underwrite securities in the context of illiquid market conditions. The paper articulates certain existing accounting practices and requirements of GAAP literature related...
    Published on April 06, 2010

    Measurements of FV in Illiquid Markets

    White Paper This white paper discusses issues associated with the measurement of fair value under existing GAAP in the context of illiquid (or less liquid) market conditions that currently exist in many segments of the credit markets
    Published on April 06, 2010

    Application of Statement 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings

    White Paper The objective of this white paper is to assist preparers and auditors by discussing questions related to the application of existing GAAP associated with the application of SFAS 114, Accounting by Creditors for Impairment of a Loan—an Amendment of FASB Statements No. 5 and 15
    Published on April 06, 2010


    Overview The CAQ has developed this section of our Web site to include information about eXtensible Business Reporting Language (XBRL). We encourage our member firms to learn more about XBRL in order to understand how to obtain more rapid and reliable data on a company's financial performance.
    Published on March 27, 2013

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