Accounting Standards Update · 2010

ASU 2010-06 — Fair Value Measurements and Disclosures (Topic 820)

This update provides amendments to Topic 820 that will provide more robust disclosures about (1) the different classes of assets and liabilites measured at fair value, (2) the valuation techniques and inputs used, (3) the activity in Level 3 fair value measurements, and (4) the transfers between Levels 1, 2, and 3.

Accounting Standards Update No. 2010-06 (PDF)

Issued: January 21, 2010

Text as published in the FASB Accounting Standards Codification, Basic View.