Roadmap
Fair Value Measurements and
Disclosures (Including the Fair Value Option) (August 2022)
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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. The 2022 update includes discussion of the FASB’s
recently released Accounting Standards Update No. 2022-03, Fair Value Measurement of
Equity Securities Subject to Contractual Sale Restrictions.
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.