Fair value measurements - Make your views count 

Apr 2007

IFRS - Global Reporting Revolution

The International Accounting Standards Board (IASB) is seeking industry views on a discussion paper setting out proposed new guidance on fair value measurements.  Rather than seeking to change or expand the use of fair value, the proposals aim to improve consistency by 'codifying, clarifying and simplifying' what are at present a number of different approaches to measurement.  The consultation period ends on 4 May 2007, with the exposure draft likely to be published in 2008 ahead of a finalised standard in 2009.  This paper provides an overview of the issues and highlights the key questions for investment managers.

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