Fair value measurement

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.

 Papers

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