Fair values in emerging and transition economies

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15 Jan, 2010

The IASB staff team working on Fair Value Measurement is seeking input from practitioners in emerging and transition economies to help them identify any issues that might require additional clarification in the final IFRS on fair value measurements.

The staff would like, in particular, 'examples or case studies of transactions or situations specific to your jurisdiction that would make the fair value measurement guidance as proposed in the exposure draft impractical'. The Board will review the input and consider:
  • amending the proposals in the exposure draft for the final IFRS if they are found to be inadequate in some situations, or
  • publishing educational material to address the practical application of the fair value measurement principles, or
  • a combination of both
Examples should be sent to fvm@iasb.org by 31 January 2010.

Click for our Fair Value Measurement page.

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