{"id":675,"date":"2026-07-07T12:33:04","date_gmt":"2026-07-07T12:33:04","guid":{"rendered":"https:\/\/www.bsmartpartners.com\/usa\/?page_id=675"},"modified":"2026-07-14T07:09:04","modified_gmt":"2026-07-14T07:09:04","slug":"asc-820-fair-value-measurements","status":"publish","type":"page","link":"https:\/\/www.bsmartpartners.com\/usa\/services\/asc-820-fair-value-measurements\/","title":{"rendered":"ASC 820 Fair Value Measurements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"675\" class=\"elementor elementor-675\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6114fb e-flex e-con-boxed e-con e-parent\" data-id=\"7f6114fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6b589cc7 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-1 e-con e-child\" data-id=\"6b589cc7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32264cff elementor-widget elementor-widget-heading\" data-id=\"32264cff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fair Value Measurements Built For<span style=\"color: #FF6600\"><em> Funds, Portfolios, And Financial Reporting..<\/em><\/span>\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38c0e583 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-1 e-con e-child\" data-id=\"38c0e583\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16fe3296 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"16fe3296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIndependent ASC 820 valuation support for private investments, illiquid assets, Level 3 instruments, portfolio reporting, and complex fair value measurement requirements.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237dab95 arrow elementor-widget elementor-widget-button\" data-id=\"237dab95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.bsmartpartners.com\/usa\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"9\" viewBox=\"0 0 14 9\" fill=\"none\"><path d=\"M8.5 0.5L12.5 4.5L8.5 8.5\" stroke=\"white\" stroke-linecap=\"round\"><\/path><path d=\"M0.5 4.5L11.5 4.5\" stroke=\"white\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Connect With Our Experts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76a2eca2 e-flex e-con-boxed e-con e-parent\" data-id=\"76a2eca2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7e68d091 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-1 e-con e-child\" data-id=\"7e68d091\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7244c45b elementor-widget elementor-widget-text-editor\" data-id=\"7244c45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tWhy Customized ASC 820 Valuations Matter\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d7d6564 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5d7d6564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fair Value Needs Evidence, Not Assumptions Alone.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e06bb33 elementor-widget elementor-widget-text-editor\" data-id=\"2e06bb33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fair value measurement becomes challenging when assets are illiquid, market inputs are limited, or investments do not have easily observable prices. For funds, investment entities, and companies holding complex financial assets, the valuation process must be both technically sound and well documented. ASC 820 requires more than arriving at a number. It requires careful consideration of market participant assumptions, fair value hierarchy, valuation techniques, input reliability, and the level of observability behind the conclusion. Template-based valuations can fall short when dealing with private company investments, PE\/VC portfolios, contingent consideration, impairment-related matters, or Level 3 assets where judgment plays a significant role.<\/p><p>\u00a0<\/p><p>BSMART provides customized ASC 820 fair value measurement support built around the asset, reporting date, available market data, and financial reporting requirement. Our work helps funds, companies, and finance teams improve transparency, strengthen documentation, and reduce the risk of audit challenges or valuation disputes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11680a7 e-flex e-con-boxed e-con e-parent\" data-id=\"11680a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0aa8a6f e-con-full e-flex e-con e-child\" data-id=\"0aa8a6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70e960e e-con-full e-flex e-con e-child\" data-id=\"70e960e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:150,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ad977f elementor-widget elementor-widget-text-editor\" data-id=\"6ad977f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tFair Value Measurement Support\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1332a3a elementor-widget elementor-widget-heading\" data-id=\"1332a3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ASC 820 Fair Value Measurements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d4c9ae elementor-widget elementor-widget-text-editor\" data-id=\"0d4c9ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPortfolio, Fund, And Investment Valuation\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f5f9c3 e-con-full e-flex e-con e-child\" data-id=\"1f5f9c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba44ed2 elementor-widget elementor-widget-text-editor\" data-id=\"ba44ed2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under ASC 820, fair value measurements are required for certain assets and liabilities reported at fair value in financial statements. This is especially relevant for funds, investment entities, companies with illiquid assets, and businesses holding complex financial instruments.<\/p><p><br \/>BSMART provides fair value measurement support designed to improve reporting accuracy, documentation quality, and audit readiness.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e11d12 e-con-full e-flex e-con e-child\" data-id=\"2e11d12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47af1b9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"47af1b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-window-minimize\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M480 480H32c-17.7 0-32-14.3-32-32s14.3-32 32-32h448c17.7 0 32 14.3 32 32s-14.3 32-32 32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services Include<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5328aee e-con-full e-flex e-con e-child\" data-id=\"5328aee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7558657 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7558657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Independent valuation of private investments, PE\/VC portfolios, and institutional assets<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Valuation of illiquid and Level 3 assets where observable inputs are limited<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> Market data analysis and documented fair value hierarchy considerations<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-240f8c0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"240f8c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> Valuation support for contingent consideration, impairment testing, and complex financial assets<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portfolio and fund fair value reporting for quarterly or annual financial statements<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Clear reporting of assumptions, methods, and valuation conclusions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-07ea444 e-con-full e-flex e-con e-child\" data-id=\"07ea444\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2422738 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2422738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-window-minimize\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M480 480H32c-17.7 0-32-14.3-32-32s14.3-32 32-32h448c17.7 0 32 14.3 32 32s-14.3 32-32 32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Why It Matters<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1684ba3 elementor-widget elementor-widget-text-editor\" data-id=\"1684ba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAccurate ASC 820 valuations help funds, companies, and investors maintain transparent financial reporting and reduce the risk of audit adjustments, valuation disputes, or stakeholder concerns.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29c27548 e-flex e-con-boxed e-con e-parent\" data-id=\"29c27548\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-33474867 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-1 e-con e-child\" data-id=\"33474867\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-211d395 elementor-widget elementor-widget-text-editor\" data-id=\"211d395\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tHow We Work\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44cb02bc elementor-widget elementor-widget-heading\" data-id=\"44cb02bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Clear Process From Investment Data <span style=\"color: #FF6600\"><em> To Defensible Fair Value Measurement<\/em><\/span> \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa5d211 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fa5d211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every ASC 820 engagement begins with understanding the asset or investment being measured, the reporting date, the purpose of the valuation, and the level of documentation expected by auditors, investors, or internal stakeholders. We review company financials, investment documents, transaction history, market data, operating performance, comparable inputs, and any available observable evidence. Based on the nature of the asset, we select valuation techniques that align with fair value measurement principles and the availability of reliable inputs.<\/p><p>\u00a0<\/p><p>Each report is prepared with clear assumptions, fair value hierarchy considerations, supporting analysis, and valuation conclusions that can withstand external review.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27fc7102 e-grid e-con-full e-con e-child\" data-id=\"27fc7102\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5fadc2e8 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-0.8 e-con e-child\" data-id=\"5fadc2e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-535fce0a elementor-widget elementor-widget-text-editor\" data-id=\"535fce0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t01\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64745ec0 height elementor-widget elementor-widget-icon-box\" data-id=\"64745ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tUnderstand The Measurement Requirement\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe identify the asset or liability being measured, reporting date, accounting purpose, fair value requirement, and stakeholder expectations.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d74575b e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-100 agl-in-distance-0.8 e-con e-child\" data-id=\"d74575b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:100,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2571b06 elementor-widget elementor-widget-text-editor\" data-id=\"2571b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t02\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d6b4fa elementor-widget elementor-widget-icon-box\" data-id=\"1d6b4fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tReview Investment And Market Data\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe analyze investment documents, financial statements, portfolio updates, transaction history, market comparables, operating metrics, and relevant external inputs.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1001f545 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-200 agl-in-distance-0.8 e-con e-child\" data-id=\"1001f545\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7dafa841 elementor-widget elementor-widget-text-editor\" data-id=\"7dafa841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t03\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fbe848b height elementor-widget elementor-widget-icon-box\" data-id=\"1fbe848b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAssess Fair Value Hierarchy\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe evaluate the availability of observable inputs and determine the relevant fair value hierarchy considerations, especially for illiquid and Level 3 assets.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23538e7a e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-300 agl-in-distance-0.8 e-con e-child\" data-id=\"23538e7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79ad1422 elementor-widget elementor-widget-text-editor\" data-id=\"79ad1422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>04<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22841f29 elementor-widget elementor-widget-icon-box\" data-id=\"22841f29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSelect The Right Valuation Technique\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe apply appropriate income, market, asset-based, or scenario-based methods depending on the nature of the asset and available information.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c488dcd e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-400 agl-in-distance-0.8 e-con e-child\" data-id=\"5c488dcd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27addaf0 elementor-widget elementor-widget-text-editor\" data-id=\"27addaf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t05\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c7b3086 elementor-widget elementor-widget-icon-box\" data-id=\"3c7b3086\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDeliver The Fair Value Report\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYou receive a documented valuation report with methodology, assumptions, market inputs, hierarchy considerations, and fair value conclusions.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-167f697c e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-500 agl-in-distance-0.8 e-con e-child\" data-id=\"167f697c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:500,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0.8,&quot;sizes&quot;:[]},&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6876f7 elementor-widget elementor-widget-text-editor\" data-id=\"2e6876f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t06\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d25fd93 elementor-widget elementor-widget-icon-box\" data-id=\"d25fd93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSupport Audit And Investor Review\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe assist with valuation questions, auditor requests, investment committee discussions, and supporting documentation for financial reporting.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45e8df1b e-flex e-con-boxed e-con e-parent\" data-id=\"45e8df1b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4a603f02 e-con-full e-flex agl agl-fadeCSSUp agl-in-duration-1000 agl-in-delay-0 agl-in-distance-1 e-con e-child\" data-id=\"4a603f02\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;agl_in_name&quot;:&quot;fadeCSS&quot;,&quot;agl_in_direction&quot;:&quot;Up&quot;,&quot;agl_in_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1000,&quot;sizes&quot;:[]},&quot;agl_in_delay&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;agl_in_distance&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;agl_in_repeat&quot;:&quot;no&quot;,&quot;agl_in_lockToScrollbar&quot;:&quot;no&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b311be5 elementor-widget elementor-widget-text-editor\" data-id=\"7b311be5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tReady To Get Started?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb9275b elementor-widget elementor-widget-heading\" data-id=\"1bb9275b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bring More Clarity To Your <span style=\"color: #FF6600\"><em> Fair Value Reporting.\n<\/em><\/span> \n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416dae6b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"416dae6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Whether you need quarterly portfolio valuation support, Level 3 asset measurement, private investment valuation, or fair value documentation for financial statements, BSMART helps you report with greater confidence.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9546870 arrow elementor-widget elementor-widget-button\" data-id=\"9546870\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.bsmartpartners.com\/usa\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"9\" viewBox=\"0 0 14 9\" fill=\"none\"><path d=\"M8.5 0.5L12.5 4.5L8.5 8.5\" stroke=\"white\" stroke-linecap=\"round\"><\/path><path d=\"M0.5 4.5L11.5 4.5\" stroke=\"white\" stroke-linecap=\"round\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us For An ASC 820 Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-299b71d6 elementor-widget elementor-widget-text-editor\" data-id=\"299b71d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLet\u2019s discuss your investment, reporting date, and the documentation needed to support your fair value measurement.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Fair Value Measurements Built For Funds, Portfolios, And Financial Reporting.. Independent ASC 820 valuation support for private investments, illiquid assets, Level 3 instruments, portfolio reporting, and complex fair value measurement requirements. Connect With Our Experts Why Customized ASC 820 Valuations Matter Fair Value Needs Evidence, Not Assumptions Alone. Fair value measurement becomes challenging when assets [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":341,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-675","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/pages\/675","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/comments?post=675"}],"version-history":[{"count":10,"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/pages\/675\/revisions"}],"predecessor-version":[{"id":817,"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/pages\/675\/revisions\/817"}],"up":[{"embeddable":true,"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/pages\/341"}],"wp:attachment":[{"href":"https:\/\/www.bsmartpartners.com\/usa\/wp-json\/wp\/v2\/media?parent=675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}