Required subscriptions
- US GAAP
This Roadmap provides an overview of the guidance in ASC 820 and ASC
825 on fair value measurements and disclosures as well as the fair value option. The
publication is intended to help entities navigate this guidance, reduce complexity,
and arrive at appropriate accounting conclusions. The 2021 edition of this Roadmap
also includes On the Radar, a new section that
briefly summarizes emerging issues and trends related to the accounting and
financial reporting topics addressed in the Roadmap