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Heads Up — FASB's proposed guidance on fair value measurement and disclosure

Published on: 30 Jun 2010

This Heads Up discusses the FASB’s proposed Accounting Standards Update (ASU), Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, which the Board issued yesterday. The proposed ASU is the result of a joint project between the FASB and IASB to develop a single, converged fair value framework. Under the proposal, fair value measurement and disclosure requirements would be nearly identical under U.S. GAAP and IFRSs.


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