,FASB)将2009年7月1日之前和之后的所有有关公允价值计量和披露方面的研究成果公告列入《美国公认会计原则会计准则编纂》(U.S.GAAP Codification of Aceounting Stand-ards,ASC)之“编纂专题820:公允价值会计计量和披露”(Codification Topic 820:Fair Value Meas-urements and Disclosures,简称Topic 820或专题820)。
ASC专题105“一般公认会计原则”ASC Topic 205 Presentation of Financial Statements ASC专题205“财务报表列报”ASC Topic 210 Balance Sheet ASC专题210“资产负债表”ASC Topic 215 Statement of Shareholder Equity ASC专题215“所有者权益变动表”ASC Topic 220 Income Statement - Reporting Comprehensive Income ASC...
美国SEC一直把FASB的准则作为公司准备财务报告的标准。 FASB发的准则开头都是ASC (Accounting standard codification) 加一个三位数的code,作为大的种类,例如ASC 605/606 就是针对收入准则的大分类,在三位数下面还会有第二层的编码,例如ASC 605-10,则是收入的基本background 介绍,50基本上是SEC披露相关的准则要求。
ASC 310-20 ASC 320-10-35, 830-20-35 ASC 820 ASC 825-10-25 Impairment / Other Events FSPFAS 115-1/124-1 FSPFAS 115-2/124-2 SOP 03-3 EITF 99-20 FAS 141R ASC 320-10-35 ASC 320-10-65 ASC 310-30 ASC 325-40-15, 35, and 55 ASC 805 Distinguishing Liabilities vs. Equit...
FASB also issued three ASC amendments last week: ■ Accounting Standards Update no. 2009-05,Fair Value Measurements and Disclosures (Topic 820)—Measuring Liabilities at Fair Value, which clarifies which techniques must be used in valuing liabilities in certain circumstances. The amendments also clarif...
ASC专题740“所得税” ASC Topic 805 Business Combinations ASC专题805“企业合并” ASC Topic 808 Collaborative Arrangements ASC专题808“合作安排” ASC Topic 810 Consolidation ASC专题810“合并” ASC Topic 815 Derivatives and Hedging ASC专题815“衍生和对冲交易” ASC Topic 820 Fair Value Measurement ASC专...
An amendment to Topic 820,Fair Value Measurement, would clarify the difference between an “approach” and a “technique” related to that topic. The amendment also would require an entity to disclose when there has been a change in a valuation “approach” and/or a valuation “technique.” ...
The disclosure requirements in ASC 820-10-50-2E from which nonpublic entities are exempt include: The level of the fair value hierarchy within which the fair value measurement is categorized. A description of the valuation technique(s) and the inputs used in fair value measurements categorized wi...
On June 30, 2022, the FASB issued ASU 2022-03,1 which (1) clarifies the guidance in ASC 8202 on the fair value measurement of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity security. Under current guidanc...
Require all public and private entities to initially measure crypto assets at fair value in accordance with ASC 820.2 Subsequent changes in fair value would be recognized in comprehensive income.3 Not provide any measurement alternatives for situations in which a crypto asset does not have a quoted...