EPP-619 is a guidance document issued by the Financial Accounting Standards Board (FASB) and International Financial Reporting Standards (IFRS), that provides information on assessing the fair value of financial instruments. It is applicable to any type of financial instrument measured at fair value, including equity, debt, lease, and derivative instruments. The guidance describes specific reporting and disclosure requirements related to fair value measurement and how entities should apply accounting standards when measuring the fair value of financial instruments. Specifically, the document focuses on the concepts of fair value, fair value hierarchy, and techniques used to measure the fair value of financial instruments.