Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:alsoKnownAs |
Fair Value Measurements
|
| gptkbp:appliesTo |
gptkb:US_GAAP
|
| gptkbp:defines |
fair value
|
| gptkbp:establishes |
framework for measuring fair value
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 157
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 157
|
| gptkbp:introduced |
three-level fair value hierarchy
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:level |
observable inputs other than quoted prices
unobservable inputs quoted prices in active markets for identical assets or liabilities |
| gptkbp:releaseYear |
2006
|
| gptkbp:replacedBy |
gptkb:ASC_820
|
| gptkbp:requires |
disclosures about fair value measurements
|
| gptkbp:startDate |
November 2007
|
| gptkbp:subject |
fair value measurement
|
| gptkbp:bfsParent |
gptkb:ASC_820
|
| gptkbp:bfsLayer |
7
|