ARCHIVED VIDEO WEBCAST
Original live broadcast:
Friday, November 21, 2008

Roundtable on Mark-to-Market
Accounting, Part II

The Securities and Exchange Commission hosted a roundtable on November 21, 2008 to facilitate an open discussion of mark-to-market accounting and the recent period of market turmoil. The roundtable was held in the auditorium at the SEC's headquarters at 100 F Street, N.E., Washington, D.C. The roundtable was organized as a panel discussion and included investors, accountants, regulators, business leaders, and other interested parties. Additionally, representatives from the Financial Accounting Standards Board, the International Accounting Standards Board, the Public Company Accounting Oversight Board, the Federal Reserve Bank and the U.S. Treasury were present as observers.

The panel discussion focused on potential improvements to the current accounting model and implications of possible changes.