International Reporting: November 2008

IFRS expert David Cairns provides a round-up of the key changes in international accounting standards and developments at the International Accounting Standards Board

IASB

Fair value measurement

The International Accounting Standards Board (IASB) has issued a draft document developed by an IASB expert advisory group on Measuring and Disclosing the Fair Value of Financial Instruments in Markets that are No Longer Active (see http://www.iasb.org). The draft provides information and guidance for measuring and disclosing fair values. It does not establish any new requirements.

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Fair value measurement

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