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This chapter provides a high-level overview of fair value measurements. It highlights the items for which fair value measurements are required or permitted, summarizes the authoritative guidance that governs fair value measurements under US GAAP and IFRS, and discusses the key concepts included in the fair value guidance. The chapter also outlines the differences between US GAAP and IFRS fair value measurement and disclosure requirements. The concepts included in this chapter are further discussed in ensuing chapters of this guide.

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