Now consider the Fair value change equation for a Liability. If the Liability increases in value because, for example, the creditworthiness of the balance sheet has improved, then this would be reported in current Earnings as a loss $($an increase in a liability would have the entry Debit Loss X Credit Liability X $($adjust carrying amount$)$ The FASB recognized that this result was counterintuitive and now allows a company to report the loss in OCI. State an economic argument as to why this is better, in theory.