Fair Value Measurement

Topics

April 24, 2026

Fair value considerations for private credit providers and their investors

Learn about factors that private credit providers and investors should consider when estimating fair value.

September 16, 2022

AICPA seeks feedback on accounting and valuation guide

The AICPA’s Financial Reporting Executive Committee issued a working draft of the AICPA Accounting and Valuation Guide, Business Combinations, which would provide guidance and illustrations regarding the accounting and valuation considerations for business combination transactions.

September 15, 2021

FASB proposal addresses fair value and equity security sale restrictions

A new FASB proposal intends to clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the security and therefore is not considered in measuring fair value.

FROM THIS MONTH'S ISSUE

What small firm CPAs need to know

In a new JofA column, the AICPA’s small firm advocate answers questions about making A&A services and peer review more manageable, dealing with frequent tax law changes, and planning for retirement.