[Federal Register Volume 73, Number 207 (Friday, October 24, 2008)]
[Notices]
[Page 63527]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-25387]


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SECURITIES AND EXCHANGE COMMISSION

[Release Nos. 33-8980; 34-58813; File No. 4-573]


Roundtable on Mark-to-Market Accounting

AGENCY: Securities and Exchange Commission.

ACTION: Notice of roundtable discussion; request for comment.

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SUMMARY: On October 29, 2008 from 9 a.m. to 1 p.m., the Securities and 
Exchange Commission will hold a roundtable to discuss mark-to-market 
accounting and the recent period of market turmoil. The roundtable will 
be organized as two panels. The panels will include investors, issuers, 
auditors, and other parties with experience in mark-to-market 
accounting. Additionally, representatives from the Financial Accounting 
Standards Board, the International Accounting Standards Board and the 
Public Company Accounting Oversight Board will be present as observers.
    The roundtable will be held in the auditorium of SEC headquarters 
at 100 F Street, NE., Washington, DC. The roundtable will be open to 
the public with seating on a first-come, first-served basis. The 
roundtable discussions also will be available via Webcast on the SEC's 
Web site at http://www.sec.gov. The roundtable agenda and other 
materials related to the roundtable, including a list of participants 
and moderators, will be accessible at http:// www.sec.gov/spotlight/fairvalue.htm. The Commission welcomes feedback regarding any of the 
topics to be addressed at the roundtable.

DATES: Comments should be received on or before October 28, 2008.

ADDRESSES: Comments may be submitted by any of the following methods:

Electronic Comments

     Use the Commission's Internet submission form (http://www.sec.gov/rules/other.shtml); or
     Send an e-mail to [email protected]. Please include 
File Number 4-573 on the subject line.

Paper Comments

     Send paper comments in triplicate to Florence Harmon, 
Acting Secretary, Securities and Exchange Commission, 100 F Street, 
NE., Washington, DC 20549-1090.

All submissions should refer to File No. 4-573. This file number should 
be included on the subject line if e-mail is used. To help us process 
and review your comments more efficiently, please use only one method. 
The Commission will post all comments on the Commission's Internet Web 
site (http://www.sec.gov/rules/other.shtml). Comments also will be 
available for public inspection and copying in the Commission's Public 
Reference Room, 100 F Street, NE., Washington, DC 20549, on official 
business days between the hours of 10 a.m. and 3 p.m. All comments 
received will be posted without change; we do not edit personal 
identifying information from submissions. You should submit only 
information that you wish to make available publicly.

FOR FURTHER INFORMATION CONTACT: Bert Fox or Liza McAndrew Moberg, 
Professional Accounting Fellows, at (202) 551-5300, Office of the Chief 
Accountant, Securities and Exchange Commission, 100 F Street, NE., 
Washington, DC 20549-6561.

SUPPLEMENTARY INFORMATION: The Commission welcomes feedback regarding 
any of the topics to be addressed at the roundtable. The panel 
discussions will focus on:
     The effects of mark-to-market accounting on financial 
reporting by financial institutions.
     Potential market behavior effects from mark-to-market 
accounting.
     The usefulness of mark-to-market accounting to investors 
and regulators.
     Aspects of the current accounting standards that can be 
improved.

    By the Commission.

    Dated: October 20, 2008.
Jill M. Peterson,
Assistant Secretary.
[FR Doc. E8-25387 Filed 10-23-08; 8:45 am]
BILLING CODE 8011-01-P