Our global Fair value measurements guide is a comprehensive resource for reporting entities applying the key fair value measurements accounting standards under both US GAAP and IFRS. In this guide, we describe the key accounting concepts and requirements of both frameworks. We also include specific discussion of the impact of the fair value measurement requirements in significant accounting areas, such as investments, impairment, and business combinations.
Our guide provides an overall framework for the application of fair value measurements; highlights key questions and answers; and offers perspectives based on our analysis of the guidance and experience in applying it.
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