On January 21, the FASB issued an Accounting Standards Update (ASU) amending the Accounting Standards Codification Subtopic 820-10 (originally FAS 157), Fair Value Measurements.  The ASU requires new disclosures regarding transfers into and out of Levels 1 and 2 and separate disclosures about purchases, sales, issuances, and settlements relating to Level 3 measurements.  It also clarifies the level of disaggregation and types of disclosure about inputs and valuation techniques that should be provided with respect to existing disclosure requirements.  ASU.