The document discusses fair value measurements and new accounting standards. It outlines the hierarchy for inputs used in measuring fair value, detailing levels 1, 2, and 3 based on the reliability of inputs. It also covers new accounting standards issued by the FASB in 2014, including ASU No. 2014-05, ASU No. 2014-09, and ASU No. 2014-15, and their potential impacts on financial statements.
documents/vol00010-efta01367081-pdf.pdf
{"title":"Amendment #4 - Fair Value Measurements and New Accounting Standards","document_date":"2014-2015","document_type":"financial","document_subtype":"financial statement","key_organizations":["FASB"],"reference_numbers":["ASU No. 2014-05","ASU No. 2014-09","ASU No. 2014-15"]}