Global Standards for the world economy

Tuesday 30 May 2017

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 User questionnaire � exposure draft on measurement uncertainty analysis


On 28 July 2010 the IASB published a questionnaire for financial statement users on its June 2010 exposure draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements.

The IASB asks analysts to complete the questionnaire to provide input on the proposals in the exposure draft on measurement uncertainty analysis for Level 3 fair value measurements. This questionnaire, targeted at analysts, forms part of a comprehensive programme of outreach activities to all IFRS constituents.

The IASB also encourages all interested parties, including users of financial statements, to submit a comment letter on the exposure draft by 7 September 2010Click here for details about submitting a comment letter.


Questionnaire deadline

Responses to the questionnaire should be submitted by 7 September 2010.


How to submit a response

Use the link on the right-hand side of this page to preview the questionnaire and to view an example of the proposed disclosure. The preview document shows the questionnaire that you will be asked to complete online. The example will help you to understand the proposals in the exposure draft. Please click hereto complete the questionnaire (link leads to an external site). It will take approximately 5 minutes to complete the questionnaire.

If you require further assistance or clarification in completing the questionnaire, please contact Jeff Lark,

Related information

Click here to preview the questionnaire

Click here to view an example of a measurement uncertainty analysis disclosure

Click here for an overview of the proposed measurement uncertainty analysis disclosure