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PIR of IFRS 13 to be substantiated by a literature review

  • IASB (International Accounting Standards Board) (blue) Image

24 May 2017

The IASB will launch the public phase of the post-implementation review (PIR) of IFRS 13 'Fair Value Measurement' either later this week or early next week (in "May" according to the IASB's work plan). The IASB is now also calling for applications to undertake a literature review on the effect on IFRS 13.

The call for research seeks applications to undertake a literature review, bringing together the existing academic literature on the effect of implementation of IFRS 13 Fair Value Measurement. The IASB expects to receive a full literature review and a summary, which highlight findings in the existing literature as they relate to the areas of focus in the Board’s PIR of IFRS 13.

Please click to access the call for applications on the IASB website.

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