Fair Value Related Authoritative Literature

This page references authoritative literature that is relevant to financial reporting including Financial Accounting Standards Accounting Standards Codification (FASB ASC) and others. All of the FASB standards can be found at http://asc.fasb.org . NOTE: Please ensure that you refer to the FASB copyright notice when utilizing standards found on the FASB website. For all other standards, use the link accompanying its respective summary. They are grouped as follows: Purchase Price Allocation, Impairment Testing, Share-Based Compensation, and the AICPA’s Statements on Auditing Standards (SAS).