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Fair Value Measurement - IASB

Date recorded:

At its meeting on January 19-20, 2016, the IASB discussed the findings of the research undertaken so far on the measurement proposals included in the ED. In particular, the Board discussed the feedback received from users, preparers and the Global Preparers Forum, and discussed the outcome of the academic literature review undertaken. In addition, the Board noted that it will use the work carried out during this research by feeding it into the Post-implementation Review (PIR) of IFRS 13, Fair Value Measurement.

The Board will consider further work on this topic if the PIR identifies this as a critical area in which entities have encountered significant problems when implementing the Standard.

Review the IASB Update on the IASB's Web site.

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