Fair value is a key concept in U.S. GAAP with many nuances. This post addresses a common nuance: contractual sale restrictions.
Read More...
Let's give it to the FASB for issuing new guidance, but that’s what happened since fair value disclosures are now easier under ASU 2018-13.
Can cost be used as an appropriate estimate of fair value for equity investments under IFRS 9? Let’s see what the guidance permits.
Does the recent technical correction to the definition of readily determinable fair value impact your application of NAV as a practical expedient?
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
