In the May 2011 Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs, the FASB and IASB set out to create a uniform set of standards for the increasingly global practice of fair value measurement. In doing so, changes were made to both U.S. GAAP and IFRS that affect the analysis and reporting of fair value measurements for practitioners worldwide. Years later, the repercussions are still being felt for U.S. and non-U.S. appraisers and appraisal assignments. In Comparing Fair Value Measurements Under GAAP and IFRS, BVR's Online Symposium on Fair Value Measurement concludes with a discussion between international expert Mauro Bini and U.S.-based expert and Symposium curator Mark Zyla on navigating the standards set forth in U.S. GAAP, IFRS, and the FASB amendment seeking to join the two together.