Thus, the Codification eliminates the requirement to classify the investment measured using the practical expedient within the fair value hierarchy based on whether the investment is: 1. Redeemable with the investee at net asset value on the measurement date, 2. Never redeemable with the investee ...
1.3.8 The fair value hierarchy ASC 820-10-35-37 establishes a three-level hierarchy of fair value measurements to provide greater transparency and comparability of fair value measurements and disclosures among reporting entities. The guidance prioritizes observable data from active market...
(SFAS142),75,99ASC360(ImpairmentorDisposalofLong-LivedAssets)(FAS144),191ASC470(Property,Plant,andEquipment)(SFAS6),147,148ASC715(PostretirementBenefitPlanAssets)(SFAS132),84ASC805(BusinessCombinations)(SFAS141),99,387ASC815(DerivativesHedging)(SFAS133),14ASC820(FairValueMeasurements)(SFAS157...
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