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 ...
PRONOUNCEMENT: Accounting Standards Update (ASU) No. 2011-4: Fair Value Measurement (ASC 820) 来自 EBSCO 喜欢 0 阅读量: 33 作者: Carcello, Joseph V 摘要: The article presents information on the Accounting Standards Update (ASU) number 2011-4 issued by the U.S. organization Financial ...