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Thursday 25 May 2017

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Exposure draft - fair value option [May 2010]


 Own Credit exposure draft user questionnaire


On 24 May 2010 the IASB published a questionnaire for financial statement users on its May 2010 exposure draft Fair Value Option for Financial Liabilities.

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

The IASB also encourages all parties, including users of financial statements, to submit a comment letter to the exposure draft by 16 July 2010Click here for details about submitting a comment letter.

Questionnaire deadline

Responses to the questionnaire must be received by 16 July 2010.

How to submit a response

Use the link on the right side of this page to preview the questionnaire and to view two diagrams that are referred to in the questionnaire. The preview document shows the questionnaire that you will be asked to complete on-line. The diagrams will assist in understanding the proposals in the ED and enable you to make a more informed response to the questionnaire. After reviewing these documents, click here to complete the questionnaire (link leads to an external site).

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


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