Accounting Research Tool
Roadmap Series

Fair Value Measurements and Disclosures

Image cannot be displayed

A Roadmap to Fair Value Measurements and Disclosures (Including the Fair Value Option) (September 2020)

  • Download the Roadmap (available without subscription).
  • View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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 2020 edition of this Roadmap includes several new discussions and eliminates certain guidance that is no longer relevant because of the effective dates of several ASUs.
This Roadmap replaces the Deloitte Q&As that were contained in ASC 820 and ASC 825. To find the text in the Roadmap that corresponds to a former Q&A, select the “Fair Value Measurements” tab at the bottom of the Q&A to Roadmap Quick Reference Guide and search for the Q&A’s number or title.
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.