All Fair Value Measurements articles
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Blog
FASB reprises materiality language, edits disclosures
GAAP now contains a shorter list of disclosure requirements for fair-value measurements and defined benefit plans, along with a reprised definition of materiality.
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Blog
PCAOB floats new rules for auditing estimates, specialists’ work
Audit regulators have proposed two new standards to beef up requirements for auditors as they scrutinize accounting estimates and the work of specialists.