In this video, we'll take a look at ASC 820, the Accounting Standards Codification Topic 820. ASC 820 is an accounting standard that requires investments to be reported at fair value. We'll discuss what fair value is, why ASC 820 is important, and how it is applied.

We'll also cover some of the different valuation techniques that can be used to measure fair value. These valuation techniques include market-based valuation techniques, income-based valuation techniques, and asset-based valuation techniques.

Finally, we'll discuss the disclosures that are required by ASC 820. These disclosures are designed to help investors and creditors understand how fair value was determined and how it may affect the financial statements.

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