Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:defines |
Fair Value
|
| gptkbp:establishes |
Framework for measuring fair value
|
| gptkbp:fairValueHierarchyLevel |
Level 1
Level 2 Level 3 |
| gptkbp:focusesOn |
gptkb:Fair_Value_Measurement
|
| gptkbp:formerName |
gptkb:FAS_157
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_820
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 820
|
| gptkbp:introduced |
Fair value hierarchy
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
820
|
| gptkbp:requires |
Disclosures about fair value measurements
Highest and best use Market participant assumptions Principal or most advantageous market Recurring and nonrecurring fair value measurements |
| gptkbp:startDate |
November 2007
|
| gptkbp:usedBy |
Private companies
Public companies Not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|