Fair value FAS 157 La règle comptable 157 http://www.fasb.org/summary/stsum157.shtml FAS 157 FASB: Summary of Statement No. 157 La règle comptable 157 La règle comptable 157 Financial Accounting Standards Board (FASB) Statement 157 http://www.fasb.org/summary/stsum157.shtml http://www.fasb.org/summary/stsum157.shtml FAS 157 Financial Accounting Standards Board (FASB) Statement 157