ASC 820 contains a fair value measurement framework, which is used at both initial and subsequent measurement. In the area for financial instruments, the SEC has raised questions about: the adequacy of disclosure related to equity instruments, the effect on classification of preferred stock of ...
ASC 820-10-20 defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date." In many cases, the price to sell an asset or transfer a liability (the ex...
ASC 820 provides: a unified definition of fair value, related guidance on measurement, and enhanced disclosure requirements to inform financial statement users about: the fair value measurements included in financial statements, the methods and assumptions used to estimate them, and the degree of obser...
In some cases, lease agreements include a residual value guarantee that requires the underlying asset to be returned at a fair value at or above the guarantee. Under ASC 842, a lessee should include in the initial measurement of lease payments at lease commencement the amount that is probable ...
Performance Measurement in Private Equity: Another Look at the Lagged Beta Effect. First, we conduct an empirical test to determine whether the adoption of FAS 157/ASC 820, Fair Value Accounting, has had an impact on the lagged beta... Anson,Mark - 《Journal of Private Equity》 被引量: ...