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FASB Proposes Fair Value Reporting Improvements

Jul 7, 2026, 14:39 by MICPA
A new Accounting Standards Update (ASU) published by the Financial Accounting Standards Board (FASB) seeks to address stakeholder concerns with overstated net asset values resulting from current guidance on fair value measurements of restricted equity securities.

A new Accounting Standards Update (ASU) published by the Financial Accounting Standards Board (FASB) seeks to address stakeholder concerns with overstated net asset values resulting from current guidance on fair value measurements of restricted equity securities. The ASU amends how fair value is measured by investment companies to better align with the value perspective of market participants. 
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FASB Proposes Fair Value Reporting Improvements
MICPA | Jul 7, 2026

A new Accounting Standards Update (ASU) published by the Financial Accounting Standards Board (FASB) seeks to address stakeholder concerns with overstated net asset values resulting from current guidance on fair value measurements of restricted equity securities. The ASU amends how fair value is measured by investment companies to better align with the value perspective of market participants. 
Read More

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