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Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (2021)

Published on: 05 Apr 2021

This Roadmap provides an overview of the guidance in ASC 820 and ASC 825 on fair value measurements and disclosures as well as the fair value option. The publication is intended to help entities navigate this guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2021 edition of this Roadmap also includes On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.


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