Heads Up: IASB's Exposure Draft Proposes Expanded Guidance on Fair Value MeasurementVolume 16, Issue 24 |
This issue of Heads Up discusses the IASB’s recently issued exposure draft (ED), Fair Value Measurement. The ED, whose guidance is intended to be equivalent to that in FASB Statement No. 157, Fair Value Measurements, under U.S. GAAP, defines fair value and explains how to determine it, but does not introduce any new or revised requirements regarding which items should be measured or disclosed at fair value.
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