%0 Journal Article %A Lisa Filomia-Aktas %T Key Accounting and Tax Developments %D 2013 %R 10.3905/jsf.2013.18.4.101 %J The Journal of Structured Finance %P 101-102 %V 18 %N 4 %X 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 %U https://jsf.pm-research.com/content/iijstrfin/18/4/101.full.pdf