FAS 157 Level 1

FAS 157 Level 1 assets have market prices that are easily observable.  Level 1 assets are highly liquid securities with prices that can easily be quoted in an active market.  One method of determining the value of a Level 1 asset is to obtain a mark-to-market valuation for a comparable asset.

DerivActiv has classified tens of thousands of securities as Level I, II and III.  Our classification system utilizes volume statistics, aging of the most recent transactions, and other publicly available price information.

Call 1-866-200-9012 talk wiht a DerivActiv FASB 157 Consultant.

We are currently providing FAS 157 Level 1, Level II and Level III Valuation Services to many clients in varying industries such as Health Care, Higher Education, Government Agencies, Religious Organizations, Banks, Hedge Funds, and Financial Advisors.  The range of services for each client varies, with the primary focus on providing non-performance adjusted market values for FAS 157 derivatives and fixed income securities.

FAS 157 Level 1 Examples

  • Mutual Funds
  • Corporate Bonds
  • U.S. Government Securities
  • Common Stocks
  • Gold Bullion


FAS 157 Accounting
FAS 157 Application
FAS 157 Definition of Fair Value
FAS 157 Derivatives
FAS 157 Disclosure
FAS 157 Disclosure Examples
FAS 157 Effective Date
FAS 157 Guidance
FAS 157 Implementation
FAS 157 Level 1
FAS 157 Mark to Market Accounting
FAS 157 Private Equity