Global Standards for the world economy

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Fair Value Measurement

IASB meeting summaries

 IASB September 2010



The boards discussed the comment letters received on the FASB's exposure draft of proposed amendments to Topic 820 Fair Value Measurements and Disclosures and the IASB's re-exposure of the measurement uncertainty analysis disclosure. The comment deadline was 7 September 2010.

The boards also discussed the preliminary project plan. In October 2010, the boards will resume their discussions on the issues raised in the comment letters. The boards plan to issue a common fair value measurement standard in the first quarter of 2011.

The boards did not make any technical decisions at this meeting.


Date: 9/14/2010