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According to Accounting Today, the FASB is proposing changes in fair value measurement of equity securities that will improve comparability of financial information from companies with investments in equity securities that are subject to contractual restrictions and might prevent the sale of those securities.


  1. Why did fair value measurement complicate things during the 2008-2009 financial crisis?
  2. What is the FASB standard that governs fair value and what does it say?
  3. What is the issue of conflicting guidance that some FASB member believe presents conflicting guidance about the sale of an equity security?


Cohn, M. (2021). FASB proposes changes in fair value measurement of equity securities. Accounting Today, Sep. 15 (Retrievable online at