United States

Updated Q&As: Fair value measurement

Dec 15, 2017
From the IFRS Institute

KPMG’s interpretive guidance on ASC 820 and IFRS 13, including Q&As and illustrative examples. This latest edition incorporates ASU 2015-07, which no longer requires entities to categorize in the fair value hierarchy investments measured using the net asset value per share practical expedient (or its equivalent).

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