IASB issues near-final draft on fair value measurement

  • IASB (International Accounting Standards Board) (blue) Image

05 Apr, 2011

The IASB has issued Near-Final Draft: International Financial Reporting Standard X Fair Value Measurement.

This IFRS:
  • defines fair value,
  • sets out a single IFRS framework for measuring fair value, and
  • requires disclosures about fair value measurements.

It is currently made available to its subscribers.

For more information, view our Fair Value Measurements project page.

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