PT - JOURNAL ARTICLE AU - Lisa Filomia-Aktas TI - Key Accounting and Tax Developments AID - 10.3905/jsf.2013.18.4.101 DP - 2013 Jan 31 TA - The Journal of Structured Finance PG - 101--102 VI - 18 IP - 4 4099 - https://pm-research.com/content/18/4/101.short 4100 - https://pm-research.com/content/18/4/101.full AB - This panel covered key accounting and tax developments. Topics included the Exposure Draft on Consolidations issued by FASB in late 2011 and FASB’s recently issued standard relating to fair value measurement.TOPICS: Factors, risk premia, fixed income and structured finance