This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Global > United States > Services > Audit & Enterprise Risk Services > Financial Statement & Internal Control Audit > Accounting Standards & Communications

Global site selector

Heads Up: FASB Proposes Improving Disclosures About Fair Value Measurements

Volume 16, Issue 30

DOWNLOAD

The attached issue of Heads Up discusses the FASB’s recently issued exposure draft (ED) of a proposed Accounting Standards Update, Improving Disclosures About Fair Value Measurements. The ED proposes to update the disclosure requirements of ASC 820 (formerly Statement 157) and to add new, and clarify existing, disclosures about fair value measurements.

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 the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative 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. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.