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Description :
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In November 2006, the IASB published a Discussion Paper Fair Value Measurement (the DP). The DP was developed as part of a joint project of the IASB with the FASB. The objectives of the project were:
(a) establish a single source of guidance for all fair value measurements required by IFRSs, and
(b) clarify the a definition of fair value and related guidance in order to more clearly communicate the measurement objective.
EFRAG issued its comment letter to the IASB on the DP in May 2007. The comment letter can be accessed below.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Financial Instruments Working Group (FIWG) -
EFRAG Insurance Accounting Working Group (IAWG) -
EFRAG Secretariat -
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Current Project Status :
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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
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