Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 46

Any entity that measures either assets or liabilities on a recurring or non-recurring basis at fair value is affected by this update. Because this update does not affect what assets or liabilities should be measured at fair value, all entities currently disclosing fair value measurements will be affected by this update, along with any entity that is required to measure assets or liabilities at fair value for the first time.