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    Fair value measurements

    4 October 2017

    Financial Reporting Developments - Fair value measurement
    We have updated our Financial reporting developments publication on fair value measurement to further clarify and enhance our interpretative guidance. Refer to Appendix F of the publication for a summary of the updates.

    29 February 2016

    Comment letter - FASB proposal on fair value measurement disclosures
    In our comment letter, we support both the FASB’s objective to improve the effectiveness of disclosures and the proposed elimination of certain fair value disclosure requirements, including the relief that would be provided to private companies. However, we highlight the cost of implementing some of the additional requirements the FASB proposed, including the disclosures of the amount of changes in unrealized gains and losses for recurring Level 1 and Level 2 measurements disaggregated by class.