IASB publishes fair value guidance
01 Nov 2008
The IASB has published educational guidance on the application of fair value measurement when markets become inactive.
The guidance consists of a summary document prepared by IASB staff and the final report of the expert advisory panel established to consider the issue:
Here are links to:
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- IASB Press Release (PDF 167k)
- Expert Advisory Panel Report (download from IASB website, PDF 665k)
- IASB Staff Summary Document (download from IASB website, PDF 130k)
- IAS Plus Credit Crunch Page – links to further information