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Accounting & Auditing Alert November 2021


RubinBrown's Accounting & Auditing Alert is published monthly to inform our clients and contacts about relevant technical accounting and audit-related information.

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FASB Proposes Improvements To Fair Value Guidance For Equity Securities

The FASB has issued an Exposure Draft for public comment that is intended to reduce diversity in practice on whether a contractual restriction that prohibits the sale of an equity security should be considered in measuring its fair value in accordance with Topic 820, Fair Value Measurements.


Readers should not act upon information presented without individual professional consultation.