8/24/2016

Fair Value Measurements & Disclosures | Derivatives Risk Management Software & Pricing Analytics | FINCAD

FAIR VALUE MEASUREMENTS & DISCLOSURES

RESOURCES

Overview
(/node/17)

FAIR VALUE MEASUREMENTS &

DISCLOSURES
IFRS 7 and Topic 820 (FAS 157)

Resource
Library

An overview of the nancial accounting standards for fair value

measurements and disclosures are outlined below for companies

(/resources/resourcethat follow International or U.S. accounting standards. For a more

library)

complete and detailed description of each standard, it is

recommended to visit the respective issuers website.

FINCAD
Blog

IFRS 7

(/resources/ncad-

Topic 820
(FAS 157)

blog)

Events

Title

Financial
Instruments

(/resources/events)

Learning
Resources

International
Issuer

(/resources/learningresources)

Wiki

(/resources/learningresources/wiki)

Articles

(/resources/learningresources/articles)

Accounting
Standards Board
(IASB)

Fair Value
Measurements and
Disclosures

Webinar

OIS
CURVE
BUILDING
Watchthe
on-demand
webinar to
learn more
about
advanced
OIS Curve
Building.

WATCH

(HTTP://GO.FINCAD.COM/ADVANCEDOIS-CURVE-BUILDING-ON-

Financial Accounting
Standards Board

DEMAND.HTML)

(FASB)

Region

International

USA

Effective

January 7, 2007

November 1, 2007
Topic 820 (/node/528)
denes fair value,
establishes a

Regulations

framework for

(/resources/learningresources/regulations)

measuring fair value

in generally accepted

accounting principles
Derivatives
IFRS 7 (/node/527)
(GAAP), and expands
http://www.fincad.com/resources/learning-resources/regulations/fair-value-measurements-disclosures

1/2

8/24/2016

Fair Value Measurements & Disclosures | Derivatives Risk Management Software & Pricing Analytics | FINCAD
Derivatives
IFRS 7 (/node/527)
(GAAP), and expands
&
provides a hierarchy
Hedging
disclosures. Topic 820
to be used in
(/resources/learningemphasizes that fair
resources/regulations/derivativesdetermining the fair
value is a markethedging)
value for a nancial
Fair
based measurement,
instrument. Some of
Value
establishing a fair
Measurements
the changes to Fair
value hierarchy for
&
Value Measurements
Disclosures
Overview
measurement:
in IFRS 7 standard
(/resources/learningresources/regulations/fairvaluemeasurementsdisclosures)

include new

Level 1: Quoted

guidelines

market prices in

surrounding

active markets.

impairment

Employee
Stock
Options

assessment and
strategic equity
investment.

(/resources/learning-

Level 2: Prices other

than quoted prices
(valuation technique

resources/regulations/employee-

with observable

stock-

market data).

options)

Level 3:

Business

Unobservable inputs

(/resources/learningresources/regulations/basel-

using estimates and

ii-basel-iii)

assumptions.

Derivatives
(/resources/learningresources/regulations/doddfrank-and-

integrated market data, FINCAD solutions can

provide the fair value measurements of

emir)

derivatives classied as Level 2 or 3 under IFRS

Glossary

(/resources/learningresources/glossary)

7 and Topic 820.

How
FINCAD

With its industry standard analytics and

can help

Customer
Login

Applicable FINCAD solutions:

Insight Solutions (/node/47)

F3 (/node/28)
FINCAD Analytics Suite (/node/34)

(/resources/ncad-

Request a free demo (/node/55) of one of the

customer-

above solutions.

logins)

We hope that thisinformation will assist you, but it should not be

used or relied upon as a substitute for your own independent
research. For a more comprehensive view of the
standards/requirements, please visit the respective issuer's website.

http://www.fincad.com/resources/learning-resources/regulations/fair-value-measurements-disclosures

2/2