Global Standards for the world economy

Friday 25 September 2020

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Exposure draft - fair value option [May 2010]

Exposure draft - fair value option [May 2010]


 Exposure draft on fair value option

On 11 May 2010 the International Accounting Standards Board (IASB) published for public comment an exposure draft with proposed changes to the fair value option (FVO) for financial liabilities.

The proposals aim to ensure that changes in the credit risk of liabilities that an entity chooses to measure at fair value will not cause volatility in profit or loss. Therefore, the proposals will affect only those entities that choose to apply the FVO to their financial liabilities. 

Comment letters: The exposure draft Fair Value Option for Financial Liabilities was open for comment until 16 July 2010. The comment period is now closed.

Click here to read the comment letters.


Due process documents
Exposure draft: Fair Value Option for Financial Liabilities [English][PDF, 225 KB]
Exposé-sondage: Option de la juste valeur pour les passifs financiers [French][PDF, 203KB]
公開草案: 金融負債に関する公正価値オプション [Japanese][PDF, 305 KB]

Related information

Click here for IASB snapshot document

Click here for FAQ PDF