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Thursday 02 October 2014

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Fair Value Measurement: Unit of Account

Fair Value Measurement: Unit of Account


 Fair Value Measurement: Unit of Account

The project addresses questions received about the unit of account for financial assets that are investments in subsidiaries, joint ventures and associates measured at fair value. The project also addresses questions received on the interaction between the use of Level 1 inputs and the measurement of quoted investments at fair value and the portfolio exception in IFRS 13 Fair Value Measurement.

Project stages

Issued documents

Stage completed: Exposure Draft published 16 September 2014