Accounting Standards Update · 2018

ASU 2018-13 — Fair Value Measurement (Topic 820)—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement

The Board is issuing the amendments in this Update to improve the effectiveness of fair value measurement disclosures. The amendments in this Update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in FASB Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements, including the consideration of costs and benefits.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2015-350—Fair Value Measurement (Topic 820)—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurements, which has been deleted.

Accounting Standards Update No. 2018-13 (PDF)

Issued: August 28, 2018

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