Nevertheless , the publication of SEC ’s report did not satisfy the critics of SFAS No.157 . The Wall Street Journal reported , in its analysis of public filings , that thirty –one financial firms and trade groups had formed a coalition in early 2009 and spent $ 27.6 million to lobby legislators about the rule and other issues . 11 Later , after some contentious hearings in Congress , where the FASB ’s standard – setting authority was threatened by some of its members , the FASB amended SFAS No.157 by issuing FASB Staff Position (FSP). FAS 157-4 ( see FASB ASC 820-10-65 ) .