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Fair Value Measurements Discussion Paper


In November 2006, the IASB published a Discussion Paper Fair Value Measurement (the DP). The DP was developed as part of a joint project of the IASB with the FASB. The objectives of the project were:

(a) establish a single source of guidance for all fair value measurements required by IFRSs, and
(b) clarify the a definition of fair value and related guidance in order to more clearly communicate the measurement objective.

EFRAG issued its comment letter to the IASB on the DP in May 2007. 

[Project documents include files that were not originally published. The publication dates stated do accordingly not provide any information about when the documents were originally created]

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