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Keywords: fair value disclosures
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 301–323.
Published: 01 September 2022
... redeliberations of fair value disclosures, the FASB considered whether the benefits of Level 3 rollforward disclosures would justify the costs of producing them ( FASB 2015 ). In its final ASU 2018-13, the FASB decided to retain the Level 3 rollforward for public firms, but not for non-public firms due to said...
