,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)。
《FASB会计准则汇编》（Financial Accounting Standards Board Accounting Standards Codification）按专题（Topic）分类如下所示：ASC Topic 105 Generally Accepted Accounting Principles 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 ...
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 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专题820“公允价值计量” ...
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.” ...
2022-03, Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. 2 FASB Accounting Standards Codification (ASC) Topic 820, Fair Value Measurement. Heads Up is prepared by members of Deloitte's National Office as developments warrant. This publication contains general ...