- DefinitionFair value of financial instruments sold short by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 320
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35711157&loc=d3e42546-110969
+ Details
Name: |
us-gaap_SecurityOwnedAndSoldNotYetPurchasedFairValueSecuritySoldNotYetPurchased |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |