Fair value measurement

Fair value accounting continues to be a topic of significant interest, with the focus shifting to how management and auditors support valuations, and how fair value is disclosed in the financial statements.

Key developments in accounting for fair value

Why it's important

The guidance modifies fair value disclosures for both public and private companies, removing some disclosure requirements and modifying others, for both public and private companies. In addition, public companies are subject to some new disclosure requirements.

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Heather Horn
US Strategic Thought Leader, National Professional Services Group, PwC US
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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group, PwC US
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