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820 Fair Value Measurement
10 Overall
Deloitte's Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option)
Chapter 10 — Subsequent Measurement
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Deloitte's Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option)
Chapter 10 — Subsequent Measurement
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Contents
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Chapter 10 — Subsequent Measurement
10.1 Introduction
10.2 Definition of Fair Value
10.3 Valuation Techniques
10.4 Inputs to Valuation Techniques
10.5 Fair Value Hierarchy
10.6 Measuring Fair Value When the Volume or Level of Activity for an Asset or Liability Has Significantly Decreased
10.7 Identifying Transactions That Are Not Orderly
10.8 Using Quoted Prices by Third Parties
10.9 Investments in Certain Entities That Calculate NAV per Share (or Its Equivalent)
10.10 Additional Fair Value Measurement Considerations