PKF Update 5 - Fair Value Measurement

PKF IFRS Update 5

In May 2009 the IASB published an exposure draft on fair value measurement. The IASB received many comment letters in response to the proposals.

One of the most common suggestions from these was that the IASB and the FASB should work
together to develop common fair value measurement and disclosure requirements because there were inconsistencies between the IASB proposals and Topic 820.

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IFRS Update 5 - Fair Value Measurement.pdf [PDF]

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