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Fair value measurement

Solving the accounting challenges of using fair value to report assets and liabilities

How fair value measurements impact companies

Both the FASB and the IASB have issued guidance on consistency in fair value measurements. Overall, that guidance provides a framework for measuring assets and liabilities at fair value as well as requiring robust disclosures around the judgments and inputs behind the measurements. Applying the guidance can be complex and requires significant judgment.

  • Companies should analyze how fair value is determined when no active market exists, and establish procedures to develop the appropriate disclosures. Valuation professionals may need to be involved early in the process.
  • Appropriate and robust disclosures in the financial statements are necessary to inform investors about measurement methods and uncertainty.

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What companies should do

  • Develop a refined focus on fair value measurements.
  • Retain valuation and accounting specialists as needed.
  • Analyze systems and processes to get the right information for disclosures.

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How PwC can help

PwC is a trusted resource for helping public companies navigate their fair value reporting challenges. Our knowledge of the regulatory review process puts you in a stronger position to develop effective financial reporting and disclosure practices. This support can help you withstand regulatory scrutiny, anticipate potential areas of focus in future filings, and meet constantly evolving expectations for clear and transparent fair value reporting.

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John Benedetti

Partner, PwC Deals, PwC US

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