To the Point - FASB changes requirements for fair value measurement disclosures

29 Aug 2018 PDF
Subject AccountingLink
Publications To the Point

Overview

The FASB issued final guidance that eliminates, adds and modifies certain disclosure requirements for fair value measurements as part of its disclosure framework project. The guidance is effective for all entities for fiscal years beginning after 15 December 2019, but entities are permitted to early adopt either the entire standard or only the provisions that eliminate or modify the requirements.

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