The securitization industry has asked the Financial Accounting Standards Board not to implement guidance for “other than temporary” asset impairment until it has considered broader implications for other related accounting projects on the board’s agenda. In an Oct. 29 comment letter, the American Securitization Forum and the Bond Market Association said they favored FASB’s proposal to delay the implementation of a portion of the guidance, Emerging Issues Task Force 03-1, until the entire guidance