On September 9, 2026, the FASB issued ASU 2026-03, Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions. ASU 2026-03 amends the guidance in ASC 820, Fair Value Measurement, on how investment companies within the scope of ASC 946, Financial Services—Investment Companies, measure the fair value of an equity security that is subject to a contractual restriction that prohibits the sale of that security. For investment companies within the scope of
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ASU 2026-03: Investment Company Fair Value Reporting
Sep 14, 2026 · 1 min read
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Download the CPEA Alert - September 2026 - ASU 2026-03 - Investment Company Fair Value Reporting
File name: CPEA Alert - September 2026 - ASU 2026-03 - Investment Company Fair Value Reporting
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