Heads Up newsletter on IASB fair value proposals

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02 Jul 2009

The 30 June 2009 Issue of the Heads Up Newsletter discusses the IASB's recently issued exposure draft (ED) Fair Value Measurement.

The ED, whose guidance is intended to be equivalent to that in FASB Statement No 157 Fair Value Measurements under US GAAP, defines fair value and explains how to determine it, but does not introduce any new or revised requirements regarding which items should be measured or disclosed at fair value. Heads Up, published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP (United States), provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers, and internal audit and accounting professionals.
Click for Heads Up Newsletter: IASB's Exposure Draft Proposes Expanded Guidance on Fair Value Measurement.


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