To what timings can Fair Value apply?
Initial measurement
Subsequent measurement
Impairment measurement
What is a driver behind the growing importance of Fair Value?
Increase in the relative value of intangible assets
IFRS/US GAAP - which one is more FV based?
IFRS
-> US GAAP: Trend towards Fair Value
What is the FV standard, and what does it include?
ASC 820 (previously: SFAS 157)
Definition of fair value and a framework for measurement and disclosures
Last changed2 years ago