FAS 157 and Non-performance Risk for Derivative Financial Instruments: More Than Meets the Eye
Arguably no other accounting standard has received so much attention in recent times as Statement of Financial Accounting Standards No. 157 ‘Fair Value Measurements’ (ASC 820, and formerly FAS 157). This article explores the application of ASC 820 on derivatives financial instruments, and showcases the importance of consider the nature of such financial instruments when calculating adjustments for credit risk.
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eb5 Investors Magazine: Refinancing Strategies that Preserve Value for Developer-Owners
Penning the Next Chapter of Ownership: Refinancing Strategies that Preserve Value for Developer-Owners
Spring, 2015, eb5 Investors Magazine
By Patrick O’Donnell
“There is no such thing as a “plain vanilla” real estate development. Each project comes with its own unique set of challenges that require diligent planning, creativity, and resolve. Financing a completed project is