Topic

Fair value measurement

Lead / Co-Lead

China

Working Group members

Hong Kong, Japan, Korea, Malaysia, Uzbekistan

Project description

The aim of the Working Group is to consider IASB proposals on Fair Value Measurement Guidance and other related matters with a view to providing the IASB with constructive input to its standard setting process and communicating the views of AOSSG members to the IASB.

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Papers

Title
Issue date
Fair Value Measurement - Preliminary Views Sep 2010
Fair Value Measurement - Presentation Sep 2010
Fair Value Measurement Powerpoint Discussion Paper - English Nov 2009
Fair Value Measurement Powerpoint Discussion Paper - Chinese Nov 2009
Fair Value Measurement Discussion Paper Nov 2009
Appendix: Responses to Discussion Points on FVM Nov 2009
Appendix I: Draft AOSSG proposal Nov 2009
Appendix III: Summary of comments on the IASB ED Nov 2009
Appendix IV: Challenges in the application of FVM Nov 2009