Fair value measurement

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: The audit committee's role

6/10/15

PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk. Read more

In brief: FASB proposes to simplify measurement of goodwill impairment

05/12/16

FASB proposed eliminating Step 2 of the current goodwill impairment test.

In depth: Assessing whether an equity investment has a readily determinable fair value

05/02/16

The amended definition of readily determinable fair value may impact accounting and disclosure for equity securities.

In brief: IVSC issues exposure drafts on revised intangibles standard and other topics

04/28/16

IVSC is seeking feedback on proposed revisions to intangible assets valuation standard and other topics.

Upstream Valuations in the Current Commodity Price Environment

04/05/16

The last year has been challenging for the oil & gas E&P industry. PwC’s leaders analyze the current market environment’s impact on upstream valuations.

PwC comments on the FASB’s proposed amendments to the fair value disclosures

02/29/16

PwC does not believe the proposal improves fair value disclosure effectiveness.

In brief: Classification and measurement – FASB issues final standard

01/07/16

FASB issues classification and measurement standard, which will significantly impact accounting for equity investments.

In brief: Fair value disclosures - FASB proposes enhancements

12/07/15

PwC describes the FASB proposal to improve fair value disclosures. Proposed changes would affect all industries.

In brief: Classification and measurement of financial instruments effective date set

11/18/15

The FASB has decided upon the effective dates for the Financial Instruments: Classification and Measurement standard.

Fair value measurements - 2015 global edition

08/10/15

PwC's popular global guide to fair value measurements helps entites apply U.S. GAAP and IFRS related to fair value, ASC 820, and IFRS 13.

Financial statement presentation guide - 2014 second edition (July 2015)

07/22/15

PwC's popular Financial statement presentation guide addresses U.S. GAAP presentation and disclosure requirements of common balance sheet and income statement accounts.