News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
ICAI »
 What is the reference of 18-Digits of UDIN?
 Results of the Common Proficiency Test (CPT) held in June 2019 declared.
 Result of the Information Systems Audit [ISA] Assessment Test held on 29th June 2019 declared.
 Announcement to Members and Students - Clarification on Foreign Languages
 What is the objective of UDIN?
 Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors
 Indian Accounting Standards (Ind AS): An Overview (Revised 2019)
  Results of the Common Proficiency Test (CPT) held in June 2019 are likely to be declared on Thursday, the 18th July 2019.
 What is Unique Document Identification Number (UDIN)?
 Register for Second Exclusive Batches of German Language (120 Hours) for ICAI Members and Students at Delhi-20th July 2019
 Exposure drafts of ASLB 21, 'Impairment of Non-Cash Generating Assets', ASLB 26, 'Impairment of Cash Generating Assets' and ASLB 32, 'Service Concession Arrangements: Grantor'

ICAI - IASB Exposure Draft on Fair Value Measurement
June, 04th 2009

This Exposure Draft on Fair Value Measurement, has been issued by the International Accounting Standards Board keeping in
view the following objectives:

To establish a single source of guidance for all fair value measurements required or permitted by IFRSs to reduce complexity and improve consistency in their application;

To clarify the definition of fair value and related guidance in order to communicate the measurement objective more clearly; and

To enhance disclosures about fair value to enable users of financial statements to assess the extent to which fair value is used and to inform them about the inputs used to derive those fair values.
 
The proposed IFRS does not require additional fair value measurements.
 
Invitation to comments
 
ASB inviting comments on the said Draft from the public. The downloadable version of the draft is available at http://www.iasb.org/NR/rdonlyres/C4096A25-F830-401D-8E2E-9286B194798E/0/EDFairValueMeasurement_website.pdf. Whereas the Basis for Conclusions and Illustrative Examples are available at http://www.iasb.org/NR/rdonlyres/D55E0BA1-5420-456B-8CCC-EB488BAD5B80/0/EDFairValueMeasurementBC_website.pdf and http://www.iasb.org/NR/rdonlyres/8C24627A-3E1B-49EB-9740-E6EB67C0C594/0/EDFairValueMeasurementIE_website.pdf respectively. Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than August 21, 2009. Comments can also be sent by e-mail at asb@icai.org or edcommentsasb@icai.org.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2019 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Reengineering Software Re-engineering Software Reverse Engineering Software Reverse Development Software Change Modulation Software Conversion Software Re-creation Software Re-development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions