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Fair value of investments

Yelena Mishkevich CPA, CGMA Senior Manager, Accounting Standards

Apr 14, 2020 · 4 min read

SECTION

EXCLUSIVE

Entities reporting their investments at fair value should follow the guidance in FASB ASC 820, Fair Value Measurement, when determining fair value of those investments.

Estimating fair value requires significant judgment in normal circumstances. However, in the current environment characterized by market volatility and uncertain outlook, applying judgement in determining fair value will be even more challenging.

During April 8, 2020 FASB Board Meeting, the FASB staff provided an update on certain technical inquiries related to the effects of

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