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

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Roadmap
Fair Value Measurements and Disclosures (Including the Fair Value Option) (June 2023)

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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.
Also available is the latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap series, our comprehensive, easy-to-understand collection of accounting guides on selected topics of broad interest to the financial reporting community.