[PDF] A Roadmap to Fair Value Measurements and - Deloitte

ASU 2015-10 Makes the a readily determinable fair value or (2) does not have a 



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Readily Determinable Fair Value

5-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate 15, 2016 • ASU 2015-10, Technical Corrections and Improvements



Q&A Section 2220 - AICPA

-10-15 28 Definition of Readily Determinable Fair Value and Its Interaction With the NAV This definition reflects the amendments made by FASB ASU No 2015-10, Technical



NAV as a Practical Expedient - McConnell & Jones LLP

the FASB definition of “readily determinable fair value” (paragraph 30 of ASU 2015-10):



A Roadmap to Fair Value Measurements and - Deloitte

ASU 2015-10 Makes the a readily determinable fair value or (2) does not have a 





FASB eliminates requirement to categorize certain investments

Entities will be required to disclose the fair value of have readily determinable fair values are not affected by ASU 2015-07, Fair Value Measurement (Topic 820): 



Statutory Issue Paper No 157 Use of Net Asset Value

ASU 2015-07: Disclosures for Investments in Certain Entities that Calculate Net Asset 820-10-15-5 The definition of readily determinable fair value indicates that an 



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