Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (File Reference No. 2021-005)

November 2021

November 12, 2021 – Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (File Reference No. 2021-005)

BDO has provided comments on the FASB’s proposed amendments to clarify the measurement of fair value of equity securities subject to contractual sale restrictions.