ASC 820 (Fair Value Measurement)

URI: https://gptkb.org/entity/ASC_820_(Fair_Value_Measurement)
GPTKB entity
Statements (28)
Predicate Object
gptkbp:instanceOf accounting standard
gptkbp:appliesTo Liabilities
Financial Assets
Nonfinancial Assets
gptkbp:defines Fair Value
gptkbp:establishes Fair Value Hierarchy
gptkbp:firstIssueDate 2006
gptkbp:focusesOn gptkb:Fair_Value_Measurement
gptkbp:formerName gptkb:FAS_157
gptkbp:guidanceSystem Disclosures about Fair Value Measurements
Measuring Fair Value
https://www.w3.org/2000/01/rdf-schema#label ASC 820 (Fair Value Measurement)
gptkbp:issuedBy gptkb:Financial_Accounting_Standards_Board
gptkbp:level1Inputs Quoted Prices in Active Markets
gptkbp:level2Inputs Observable Inputs Other Than Quoted Prices
gptkbp:level3Inputs Unobservable Inputs
gptkbp:partOf gptkb:US_Generally_Accepted_Accounting_Principles
gptkbp:requires Highest and Best Use Concept
Market Participant Assumptions
gptkbp:requiresDisclosureOf Inputs Used in Fair Value Measurements
Valuation Techniques
gptkbp:updated ASU 2011-04
ASU 2018-13
gptkbp:usedBy gptkb:Not-for-Profit_Organizations
gptkb:Public_Companies
Private Companies
gptkbp:bfsParent gptkb:ASC_815
gptkbp:bfsLayer 7