IASB targets analyst views in fair value measurement questionnaire
28 Jul 2010
The IASB has published a questionnaire for financial statement users on its June 2010 exposure draft ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements - Limited re-exposure of proposed disclosure.
The questionnaire is targeted at users of financial statements, particularly analysts, and requests feedback in areas such as:
- The usefulness of 'measurement uncertainty analysis' to different categories of assets and liabilities
- How measurement uncertainty analysis information is used - 'worst case' or 'best case' scenarios, or for other uses
- Whether information presented by class of asset and liability is sufficient
- Additional disclosures that would be useful.
The deadline to complete the questionnaire is 7 September 2010. The questionnaire can be accessed on the IASB website. More information on the proposals is available in our IFRS in Focus newsletter (PDF 60k) and our Fair value measurement project page.