Introduction to Accounting

ASC 820 — Fair Value Measurement

Fair value definition; Level 1/2/3 hierarchy; valuation techniques

NumberASC 820

FrameworkUS GAAP (ASC)

IssuerFASB

NotesConverged with IFRS 13

OfficialOfficial Page

Related Accounting Types

Financial Accounting(Primary)
Forensic Accounting(Secondary)

External Links

Fair value — Wikipedia