use the half page of world file, to describe the fair value measurement update ( topic 820) ASU NO.
use the half page of world file, to describe the fair value measurement update ( topic 820) ASU NO. 2015-07, please use your simple words to help me clear understand it.(please dont just copy the sources, its hard to read)1. Why the FASB decided to change US GAAP2. What are the key updates that the FASB has made within the ASU and what specific elements in the financial statements and/or footnotes were impacted3. What types of companies/industries will be / have been impacted and what is the level of effort required by those impacted to implement the ASU
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