Auditing fair value measurements
09 Oct 2009
The Standing Advisory Group of the US Public Company Accounting Oversight Board (PCAOB) will meet on 14-15 October 2009 in Washington.
The PCAOB has released a briefing paper for that meeting titled Auditing Fair Value Measurements and Using the Work of a Specialist. The paper examines audit issues relating to fair value measures and fair value disclosures, including those required by IFRS 7 Financial Instruments: Disclosures.
