U.S. GAAP Codification of Accounting Standards

U.S. GAAP
Codification Update Blog

List of updates to topic 820
 
   820 Fair value measurements and disclosures

820-10-65-1: FSP FAS 157-2
--> Effective date of SFAS 157
--> effective for FYs beginning on or after November 15, 2008

820-10-65-2: FSP FAS 157-3
--> Determining the fair value of a financial asset when the market for that asset is not active
--> effective for FYs beginning on or after October 10, 2008

820-10-65-3: EITF 08-5
--> Issuer's accounting for liabilities measured at fair value with a third-party credit enhancement
--> effective for FYs beginning on or after December 15, 2008

820-10-65-4: FSP FAS 157-4
--> Determining fair value when the volume and level of activity for the asset or liability have significantly decreased and identifying transactions that are not orderly
--> effective for FYs beginning on or after June 15, 2009

820-10-65-5: ASU 2009-05
--> Measuring liabilities under topic 820
--> issued in August 2009
--> effective for the first interim and annual reporting periods after issuance

820-10-65-6: ASU 2009-12
--> Investments in certain entities that calculate net asset value per share (or its equivalent)
--> effective for the first interim and annual reporting periods ending after December 15, 2009

820-10-65-7: ASU 2010-06
--> Improving disclosures about fair value measurements
--> effective for interim and annual periods beginning after December 15, 2009
--> 820-10-50-2(c)(2) effective for FYs beginning after December 15, 2010, including interim periods