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Q1. Moody's Investors Service maintains a Web site at www.Moodys.com. One of the services offered at this site is a listing of announcements of recent bond rating changes. Visit this Web site and review some of the announcements. Familiarize yourself with several of the reasons given for rating downgrades and upgrades. REQUIRED: If you were a bond investor or bond issuer, would you care if Moody's changed the rating on your bonds? Why or why not?

Q2. Fair Value Accounting. Using your knowledge from chapter 13 and at least one Internet resource (other than Wikipedia) research fair value accounting.

REQUIRED: What is the evidence of the trend toward fair value accounting? What are some potential disadvantages of fair value accounting? Please be sure to include your reference in your post.

Accounting Basics, Accounting

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