jective of financial reporting as 99 EFTA00316827 Case 1:08-cv-02793-RWS Document 102 Filed 02/27/09 Page 115 of 347 discussed in FAS Con No.1, Objectives of Financial Reporting in Business Enterprises." (SFAS 115 1 39) Moreover, SFAS 115 noted "...some depository institutions have failed, or experienced impairment of earni