Fri, Oct 29, 2021

How FASB's Proposed Fair Value Measurement Amendment Impacts Alternative Asset Investors

FASB proposed eliminating the ability to reflect a market participant-derived discount for securities contractually restricted from sale and its impact on investment companies in particular investors (limited partners).

Duration: 60 minutes

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  • What are the provisions of the proposed amendment to ASC Topic 820?
  • Why is FASB proposing to change current guidance that allows the impact of contractual restrictions to be considered when estimating fair value?
  • Is there a practical or economic difference between a security that is legally restricted from sale and a security that is contractually restricted from sale?
  • What are the reasons for and against the change?
  • Does the proposed change impact the practical expedient for estimating the fair value of fund interests?
  • If the proposed change is enacted, what are the transition provisions?


  • James L. Kroeker, Vice Chair, Financial Accounting Standards Board
  • David L. Larsen, Kroll Institute Fellow and Managing Director, Kroll
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