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FASB's Valuation Resource Group meeting

  • Heads Up Image

20 Apr 2010

The US Financial Accounting Standards Board has established a Valuation Resource Group (VRG) to provide the FASB staff with information about implementation issues regarding fair value measurements used in financial reporting.

The VRG met on 12 April 2010 and discussed the four issues listed below. Deloitte (United States) has published the 19 April 2010 edition of the Heads Up (PDF 114k) explaining the four issues:
  • VRG Issue No. 2010-01: FASB's and IASB's Joint Project on Fair Value Measurement and Disclosure
  • VRG Issue No. 2010-02: Fair Value Measurement of Leased Investment Properties
  • VRG Issue No. 2010-03: Measurement of Reacquired Rights in a Business Combination
  • VRG Issue No. 2010-04: Fair Value Measurement of Accounts Receivable, Accounts Payable, and Other Accrued Liabilities


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