Accounting Standards Codification Topic 820
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:alsoKnownAs |
gptkb:ASC_820
|
| gptkbp:appliesTo |
financial statements prepared in accordance with U.S. GAAP
U.S. Generally Accepted Accounting Principles |
| gptkbp:establishes |
fair value hierarchy
framework for measuring fair value |
| gptkbp:fairValueHierarchyLevel |
Level 1
Level 2 Level 3 |
| gptkbp:firstIssueDate |
2006
|
| gptkbp:focusesOn |
fair value measurement
|
| gptkbp:guidanceSystem |
how to measure fair value
disclosure requirements for fair value measurements |
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 820
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:publicLawNumber |
820
|
| gptkbp:replacedBy |
gptkb:FAS_157
|
| gptkbp:requiresDisclosureOf |
valuation techniques
inputs used in fair value measurements level within the fair value hierarchy |
| gptkbp:website |
https://asc.fasb.org/topic&trid=2124409
|
| gptkbp:bfsParent |
gptkb:ASC_820
|
| gptkbp:bfsLayer |
7
|