Statement on Fair Value Measurement and Disclosure Considerations for Private Assets
Why this matters
This is a statement from senior SEC officials addressing fair value measurement and disclosure practices for private assets held by investment managers. The involvement of the Chief Accountant and Director of Investment Management indicates this is policy guidance rather than a binding rule. The content supports classification as investment management guidance on reporting and disclosure matters, with medium significance as it provides concrete regulatory signals on an important accounting and disclosure topic affecting asset managers.
AI-generated classification rationale, not a full analysis. Verify with the original SEC source before acting. Full disclaimer.
What the SEC said
Kurt Hohl, Chief Accountant Brian Daly, Director, Division of Investment Management
Published by SEC . Read the full notice at the source for the authoritative text.
Context
Securities and Exchange Commission (SEC) — Primary regulator of US securities markets. We track 352 updates from them.
US financial regulation is overseen by multiple agencies including the SEC, CFTC, Federal Reserve, OCC and FDIC. Browse all United States updates.
This update is classified under Reporting & Disclosure and Investment Management.