FASB ASC 820, Fair Value Measurement
Center Tools and Resources
The Center has compiled and developed the following resources to assist plans and auditors in understanding FASB ASC 820
EBPAQC Plan Advisory: Valuing and Reporting Plan Investments
The Center has prepared this Plan Advisory for you to share with your plan sponsor clients to help them in understanding their responsibilities for valuing and reporting their plan investments.
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FASB ASC 820, Fair Value Measurement
FASB ASC 820 defines fair value, provides a framework for measuring fair value in generally accepted accounting principles (GAAP), and requires extensive disclosures about fair value measurements.