Fair value accounting continues to be a topic of significant interest and debate. Fair value guidance is a principles-based global framework that, with few exceptions, impacts all fair value measurements in a reporting entity’s financial statements.
Fair value. It’s easy to say, sometimes harder to do. Hear PwC’s Maria Constantinou discuss the the fundamentals of fair value, such as determining market participant, principal market and unit of account, as well as how to apply them, using debt as a real life example. Watch now to learn more.
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