Notes from IASB fair value roundtable
25 Nov 2009
On 2 November 2009, the IASB held a roundtable at the FASB offices in Norwalk, CT to discuss its Fair Value Measurements exposure draft (ED).
Roundtable participants consisted of a cross-section of representatives including auditors, financial statement preparers, valuation experts and industry. We have posted Notes Taken by Observers at the Roundtable (PDF 34k). Participants in the roundtable were asked to address the following issues and questions relating to fair value measurements:
Issue A – Fair value as an exit price
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