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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.

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Podcast overview

KPMG 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.
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Podcast contents

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

Meet our team

Image of Robin Van Voorhies
Robin Van Voorhies
Senior Director, Dept. of Professional Practice, KPMG US
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Image of Micah White
Micah White
Managing Director, Dept. of Professional Practice, KPMG US
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Image of Robin Van Voorhies
Robin Van Voorhies
Senior Director, Dept. of Professional Practice, KPMG US
Read bio
Image of Micah White
Micah White
Managing Director, Dept. of Professional Practice, KPMG US
Read bio

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