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A Roadmap to Fair Value Measurements and Disclosures (Including the Fair Value Option) (2020)

Published on: 10 Sep 2020

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 820 and ASC 825 as well as insights into how to apply this guidance in practice. The 2020 edition of this Roadmap includes several new discussions and eliminates certain guidance that is no longer relevant because of the effective dates of several ASUs.

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