Dataline: FASB and IASB Propose Changes to Fair Value Measurements and Disclosures (No. 2010-33)

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This Dataline describes the key proposed changes in the FASB's exposure draft, Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, as well as other notable clarifying guidance included in therein. The Dataline also includes PwC's observations about the potential impact of the proposal on practice and commentary about alignment with the IASB's exposure draft titled Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure).