A Halloween gift from the IASB
Today the IASB issued educational guidance on the application of fair value measurement when markets become inactive.
The 84 page report can be downloaded here
It looks useful, interesting and practical ( has examples) and I am looking forward to reading it - really!
Here is a CFO magazine article on the document.The gist of it is - "In the face of harsh critics, IASB releases a how-to document on fair value accounting that tackles some thorny issues".
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