Accounting Standards Update · 2011

ASU 2011-04 — Fair Value Measurement (Topic 820)

The amendments in this Update generally represent clarifications of Topic 820, but also include some instances where a particular principle or requirement for measuring fair value or disclosing information about fair value measurements has changed. This Update results in common principles and requirements for measuring fair value and for disclosing information about fair value measurements in accordance with U.S. GAAP and IFRSs.

Accounting Standards Update No. 2011-04 (PDF)

Issued: May 12, 2011

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