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IASB requests feedback on the post-implementation review of IFRS 13

  • IASB document Image

May 26, 2017

The IASB has issued a Request for Information (RFI), “Post-Implementation Review — IFRS 13 ‘Fair Value Measurement,’” to evaluate whether the standard is working as the Board intended.

The RFI focuses on:

  • “Disclosures about fair value measurements.”
  • “Prioritising Level 1 inputs or the unit of account.”
  • “Application of the concept of the highest and best use when measuring the fair value of non-financial assets.”
  • “Application of judgement in specific areas.”

The RFI also solicits feedback on whether the IASB should strive to maintain convergence with the FASB’s ASC 820, Fair Value Measurement, in any changes that might result from the post-implementation review.

Comments on the RFI are due by September 22, 2017. For more information, see Deloitte's IFRS in Focus newsletter as well as the press release and RFI on the IASB’s Web site.

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