An Analyst’s Guide to ASC Topic 820

In this presentation, Travis W. Harms, CFA, CPA/ABV, leader of Mercer Capital's Financial Reporting Valuation Service Group, provides an overview of ASC 820. In addition, he reviews the emerging guidance on non-active markets / non-orderly transactions, liabilities, and portfolio valuation. The presentation then provides a fair value disclosure example and discusses valuation and reporting best practices.