Reporting reset – Fair value disclosures

PwC's accounting podcast · Apr 1, 2025 · 32m · transcript

We continue our back-to-basics series on financial statement presentation with an episode focused on fair value disclosures. Fair value measurements are used across many areas of financial reporting—and the related disclosure requirements can be extensive. From recurring versus nonrecurring measurement disclosures to those relating to fair value hierarchy, we highlight key considerations.

In this episode, we discuss:

1:09 – General fair value disclosure requirements

8:13 – Fair value hierarchy disclosures

14:52 – Disclosures of unobservable inputs and valuation techniques

17:04 –…