FASB to Clarify Fair Value Measurement on Equity Securities with Sale Restrictions

Thoughtware Article Published: Sep 26, 2021
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On September 15, 2021, FASB issued an exposure draft clarifying that a contractual restriction on the sale of an equity security is not considered part of the security’s unit of account and should not be considered in measuring fair value. This article provides details on FASB’s proposal.


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