The effective date for FASB’s new guidance (ASU 2016-01) on recognizing and measuring financial instruments is approaching quickly. Historically, certain financial instruments have been measured and reported at cost. Effective in 2018, ASU 2016-1 will require different accounting treatment for your financial instruments.
Duration: 1 hour
Join Duff & Phelps for a webcast to discuss this new regulation and what it means for public and private companies with non-control equity investments in private companies.
- Overview of selected requirements and effective date of ASU 2016-01
- Discussion of the potential P&L impact when equity investments are reported at fair value
- Discussion of the potential P&L impact when the cost election is made and observable transactions take place
- How to derive fair value when required
- Anticipated impact of estimating fair value when an impairment occurs
- Ross Hostetter, Duff & Phelps Managing Director, Portfolio Valuation
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