Transcription of Fair value measurement - KPMG
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Fair value measurement - KPMG
fair value measurementQuestions and answersUS GAAP and IFRSD ecember $ ContentsContentsComparability is the challenge 1 About the standards 2 About this publication 4A. An introduction to fair value measurement 6B. Scope 8C. The item being measured and the unit of account 18D. Market participants 29E. Principal and most advantageous markets 32F. Valuation approaches and techniques 40G. Inputs to valuation techniques 50H. fair value hierarchy 61I. fair value at initial recognition 70J. Highest and best use 75K. Liabilities and own equity instruments 79L. Portfolio measurement exception 88M. Inactive markets 95N. Disclosures 99O. Application issues: Derivatives and hedging 113P. Application issues: Investments in investment funds 134Q. Application issues: Practical expedient for investments in investment companies 139 Appendix: Index of questions and answers 147 Appendix: Effective dates US GAAP 155 Acknowledgments 157 Keeping in touch 158 2017 KPMG LLP, a Delaware limited liability partnership and the member firm of the KPMG network of independent member firms affiliated with KPMG International Co
Fair value measurement is not a static discipline and markets are demonstrating increasing interconnectedness and are inherently unstable. Further, the regulatory . frameworks continue to change. This means that new valuation methodologies are being created and refined as they are adopted by market participants. And as the fair
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