Appendix A — Fair Value Disclosure Requirements of Other Codification Topics

This appendix addresses fair value or fair-value-related presentation and disclosure requirements from Codification topics other than ASC 820 and ASC 825. In some cases, the entire Codification paragraphs are not excerpted below (i.e., only the fair value or fair-value-related guidance is included). In other cases, additional paragraphs from the Codification are included for context. This appendix should not be considered a substitute for the guidance in the Codification.