Transcription of ASU 2011-04 Fair Value Measurement Topic 820 …
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fair Value Measurement ( Topic 820) No. 2011-04 May 2011 Amendments to Achieve Common fair Value Measurement and Disclosure Requirements in GAAP and IFRSs The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
for measuring fair value or disclosing information about fair value measurements include the following: 1. Measuring the fair value of financial instruments that are managed within a portfolio. A reporting entity that holds a group of financial assets and financial liabilities is exposed to market risks (that is, interest rate
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