Accounting Standards Update · 2009
ASU 2009-05 — Fair Value Measurements and Disclosures (Topic 820)
Affects820 Fair Value Measurement
This Accounting Standards Update amends Subtopic 820-10, Fair Value Measurements and Disclosures > Overall, to provide guidance on the fair value measurement of liabilities.
Issued: August 26, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.