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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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Endnotes

1For the purposes of this reconciliation, derivative assets and liabilities are permitted to be presented net.

2The preparer should consult with FSP FAS 126‐1 which expanded the definition of a public entity to include entities that are “conduit bond obligors.” As a result of this expanded definition, certain reporting entities that were previously considered to be private companies are not considered public companies and, consequently, are no longer exempt from the fair value disclosures required by FAS 107.

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