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Tuesday 02 September 2014

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Fair Value Measurement

Discussion paper and comment letters [Nov 2006]


 

Discussion paper and comment letters [Nov 2006]


 

In November 2006 the International Accounting Standards Board (IASB) published for public comment a discussion paper setting out its preliminary views on providing consistency in the measurement of fair value when existing International Financial Reporting Standards (IFRSs) require or permit its use.

The comments received on the discussion paper aided the Board in developing an exposure draft of an IFRS on fair value measurement guidance, which was published in May 2009

Comment Letters: Comments were due by 2 April 2007 , the comment period has now closed.

The Board received 136 comment letters in response to the invitation to comment accompanying the discussion paper.

 

Due process documents
Discussion paper:  Fair Value Measurement: Part 1 [PDF, 1.83 MB]
Discussion paper:  Fair Value Measurement: Part 2 [PDF, 196 MB]