Global Standards for the world economy

Wednesday 24 May 2017

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Fair Value Measurement

Exposure draft and comment letters [Jun 2010]


 Exposure draft and comment letters


On 29 June 2010  t he IASB published for public comment further enhancements to a disclosure proposal on Level 3 fair value measurements that formed part of the IASB’s exposure draft Fair Value Measurement published in May 2009.

Comment letter deadline

The exposure draft is open for comment until 7 September 2010. Click here to read comment letters.


Due process documents
Exposure Draft: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure) [English] [PDF, 183 KB]
Exposé-sondage : Évaluations de la juste valeur – Analyse de l’incertitude de mesure (Deuxième exposé-sondage, limité, sur un projet d’informations à fournir)  [French] [PDF, 126 KB]
公開草案:  公正価値測定に関する測定の不確実性分析の開示 開示案の限定的な再公開[Japanese] [PDF 259,KB]

Related information

Click here to read the press release