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


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


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

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


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


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

Upstream Valuations in the Current Commodity Price Environment


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


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

In brief: Classification and measurement – FASB issues final standard


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

In brief: Fair value disclosures - FASB proposes enhancements


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


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

Fair value measurements - 2015 global edition


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)


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