ASU 2013-09 — Fair Value Measurements (Topic 820)

The amendments in this Update defer indefinitely the effective date of certain quantitative disclosures contained in FASB Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, for investments held by a nonpublic employee benefit plan in its plan sponsor's own nonpublic entity equity securities, including equity securities of its plan sponsor's nonpublic affiliated entities. The amendments in this Update do not defer the effective date for those certain quantitative disclosures for other nonpublic entity equity securities held in the nonpublic employee benefit plan or any qualitative disclosures.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2013-260—Fair Value Measurement (Topic 820), which has been deleted.

Issued: July 8, 2013