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A Roadmap to Fair Value Measurements and Disclosures ...

A Roadmap to fair Value Measurements and Disclosures (Including the fair Value Option). September 2020. The FASB Accounting Standards Codification material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT. 06856-5116, and is reproduced with permission. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services.

3.2.8 Step 7 — Classify the Fair Value Measurement Under the Fair Value Hierarchy and Prepare Disclosures 61 Chapter 4 — Unit of Account 62 4.1 Introduction 62 4.2 Unit of Account Prescribed by ASC 820 64 4.3 Allocation to Multiple Units of Account 65 4.3.1 General 65 ...

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  Measurement, Value, Fair, Disclosures, Hierarchy, Fair value, Fair value measurements and disclosures, Fair value hierarchy

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