I was never terribly familiar with SSAP 24, but it does seem to me that smoothing out the FRS 17 adjustments would be sensible. Maybe require them to be spread over 10 years or so, whether debits or credits: that way you're still taking credit for the last bull market when the bear hits, so it all cancels out... :-D
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Date: 2008-12-02 05:12 pm (UTC)