This chapter highlights key considerations in applying ASC 820 to develop the fair value measurements of nonfinancial assets and nonfinancial liabilities. It also addresses the considerations applicable to determining the fair value measurements often used to record business combinations and in impairment assessments.
Reporting entities should read this guidance in connection with FV 4, PwC’s Business combinations and noncontrolling interests guide and PwC’s Property, plant, equipment and other assets guide.
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