Heads Up — FASB clarifies fair value measurement guidance

Published on: 01 Jul 2022

This issue discusses the FASB’s newly issued Accounting Standards Update (ASU) No. 2022-03, which (1) clarifies the guidance in ASC 820 on the fair value measurement of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity security.


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