ASC 820: fair value measurement
Plain-English guides to fair value measurement under US GAAP, each with a worked example.
1 guide
Related guides in other sections
- IFRS 13 fair value measurement and the fair value hierarchy4 minute readIFRS 13 fair value measurement explained: exit price, the principal market, highest and best use, valuation techniques and the Level 1, 2 and 3 hierarchy.
- Fair value levels in bank accounts3 minute readHow banks apply the IFRS 13 fair value hierarchy: Level 1, 2 and 3 instruments, valuation adjustments, day one gains and Level 3 disclosures, with examples.
- Property valuations under IFRS 134 minute readProperty valuations under IFRS 13: fair value, income and market approaches, why most are Level 3, highest and best use, yield sensitivity and disclosures.
About these guides
The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.