Heads Up — FASB proposes clarifications to fair value measurement guidance

Published on: 27 Oct 2021

This Heads Up discusses the FASB’s proposed Accounting Standards Update Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. Under the proposal, a contractual restriction on the sale of an equity security would not be treated as part of the equity security’s unit of account and, therefore, an entity would not consider it when measuring fair value. Comments on the proposed ASU are due by November 14, 2021.


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