Deborah A. Austin
Vice President
Personal Fiduciary Director
UNION BANK
San Diego, California
Michael L. Daly
Vice President and Manager
Risk Management & Quality Control
UNION BANK
San Francisco, California
FAS 157 establishes a new direction for financial statements for
corporations and other entities in accordance with generally accepted
accounting principles (GAAP). This session will provide understanding
of the underlying concept and a discussion of methodologies and
techniques which support transparency in fair valuation reporting.
