IASB issues near-final draft on fair value measurement
05 Apr 2011
The IASB has issued Near-Final Draft: International Financial Reporting Standard X Fair Value Measurement.
This IFRS:
- defines fair value,
- sets out a single IFRS framework for measuring fair value, and
- requires disclosures about fair value measurements.
It is currently made available to its subscribers.
For more information, view our Fair Value Measurements project page.
