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Heads Up: FASB Proposes ASU Requiring Fair Value Measurements for Investment Property Entities

Volume 18, Issue 32

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The attached issue of Heads Up discusses the FASB’s Proposed Accounting Standards Update, Investment Property Entities, which would require investment property entities, a newly defined type of entity under U.S. GAAP, to measure their investment properties at fair value through earnings in each reporting period.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.