CPEA Alert: ASU 2022-03
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CPEA Alert: ASU 2022-03

3 months ago · 197.5 KB Download

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On June 30, 2022, the FASB issued Accounting Standards Update (ASU) 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The amendments in ASU 2022-03 are intended to increase comparability of financial information across reporting entities that have investments in equity securities measured at fair value that are subject to contractual restrictions on the holder of the equity security preventing the sale of those securities. Additionally, the ASU introduces new disclosure

Download the CPEA Alert: FASB ASU 2022-03 - Fair Value of Equity Securities Subject to Contractual Restrictions

File name: CPEA Alert - ASU 202-03 - 07-07-22 .pdf

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