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Heads Up — FASB Proposes ASU Requiring Fair Value Measurements for Investment Property Entities

Published on: Oct 20, 2011

This issue of Heads Up discusses the FASB’s Proposed Accounting Standards Update, Investment Property Entities, which would require investment property entities, a newly defined type of entity under U.S. GAAP, to measure their investment properties at fair value through earnings in each reporting period.


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