Recognition and measurement disclosures: Interpreting the FASB’s new guidance

In depth Apr 05, 2018

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This year’s disclosures for equity investments should look different than last year’s. We explain.

Overview

The FASB’s new recognition and measurement guidance is effective for calendar year-end public business entities in the first quarter of 2018. We have received several inquiries regarding the new disclosures required by the amendments to ASC 321, Investments - equity securities. This In depth includes our interpretive guidance to assist reporting entities as they prepare their initial disclosures under the revised guidance.

To have a deeper discussion on recognition and measurement, please contact:

Chip Currie

Partner, National Professional Services Group

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Donald Doran

Partner, National Professional Services Group

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Nick Milone

Partner, National Professional Services Group

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Samantha Tice

Senior Manager, National Professional Services Group, Florham Park, PwC US

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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group
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