Updated Q&As: Fair value measurement
Updated Q&As: Fair value measurement
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Updated Q&As: Fair value measurement

KPMG’s interpretive guidance on ASC 820 and IFRS 13, including Q&As and illustrative examples, incorporating ASU 2015-07

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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