Question 3: The proposed guidance would apply to all entities that prepare GAAP financial statements. Should the guidance differ for any entities (e.g., investment companies) whose primary measurement attribute is fair value? If so, please explain why.
Question 3: The proposed guidance would apply to all entities that prepareGAAP financial statements. Should the guidance differ for any entities (e.g.,investment companies) whose primary measurement attribute is fair value? If so,please explain why.