Deloitte's Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option)

Fair Value Measurements and Disclosures (Including the Fair Value Option)

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 820 and ASC 825 as well as insights into how to apply this guidance in practice.

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US GAAP

This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurement and disclosure (including the fair value option) as well as insights into how to apply this guidance in practice.