Accounting Standards Update · 2009
ASU 2009-12 — 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 investments in certain entities that calculate net asset value per share (or its equivalent).
Issued: September 30, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.