乐鱼（Leyu）体育官网

Insights

Fresh thinking and actionable insights that address critical issues your organization faces.

Learn more

Resources

Services

乐鱼（Leyu）体育官网's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.

Services to meet your business goals

Technology Alliances

乐鱼（Leyu）体育官网 has market-leading alliances with many of the world's leading software and services vendors.

View all Alliances

Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That鈥檚 why 乐鱼（Leyu）体育官网 LLP established its industry-driven structure. In fact, 乐鱼（Leyu）体育官网 LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more
Relevant Results
Sorry, there are no results matching your search.
Autocomplete suggestions are available. Use up and down arrows to review and enter to select.
See more results

Fair value sale restrictions insights

08.12.2022 | Duration: 08:25

We discuss ASU 2022-03, which clarifies that contractual sale restrictions are not considered in fair value measurements.

Download
Listen now
Backward 10s Play Pause Forward 10s
0:00
00:00

Podcast overview

乐鱼（Leyu）体育官网 professionals discuss ASU 2022-03, which will change practice for how certain entities consider sale restrictions in their fair value measurements.

Applicability

  • All entities with investments in equity securities measured at fair value that are subject to a contractual sale restriction
Resource
FASB clarifies fair value guidance for sale restrictions
Final ASU clarifies that contractual sale restrictions are not considered in measuring equity securities at fair value.
Read more

Podcast contents

  • 00:50聽鈥� Background
  • 02:35聽鈥� Key provisions
  • 03:30聽鈥� Unit of account discussion
  • 04:05聽鈥� Effective date and transition
  • 05:15聽鈥� Different transition guidance for investment companies
  • 06:25聽鈥� Steps to take now

Meet our team

Image of John Barbagallo
John Barbagallo
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Robin Van Voorhies
Robin Van Voorhies
Senior Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Micah White
Micah White
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of John Barbagallo
John Barbagallo
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Robin Van Voorhies
Robin Van Voorhies
Senior Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Micah White
Micah White
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio

乐鱼（Leyu）体育官网. Make the Difference.


Some or all of the services described herein may not be permissible for 乐鱼（Leyu）体育官网 audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the 乐鱼（Leyu）体育官网 global organization please visit聽.

Thank you!

Thank you for contacting 乐鱼（Leyu）体育官网.聽We will respond to you as soon as possible.

Contact 乐鱼（Leyu）体育官网

Use this form to submit general inquiries to 乐鱼（Leyu）体育官网. We will respond to you as soon as possible.

By submitting, you agree that 乐鱼（Leyu）体育官网 LLP may process any personal information you provide pursuant to 乐鱼（Leyu）体育官网 LLP\'s .聽

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services 乐鱼（Leyu）体育官网 can help assist you with.

Office locations

View locations

International hotline

You can confidentially report concerns to the 乐鱼（Leyu）体育官网 International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline