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« Professional Updates » |
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Open DEMAT Account in 24 hrs | Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26. | Commencement of Live Virtual Classes for the students of CA. Final course appearing in May 2026, September 2026 and January 2027 Examinations. | Information Systems Audit - Assessment Test (ISA - AT), July 2025 | Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | Will deadline for income tax filing change in the new Income Tax Bill? | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 | Re-Scheduling of Chartered Accountants Examination scheduled to be held on 13th November 2024 (Wednesday) at the Examination Centre(s) at Hazaribagh (Jharkhand), Jamshedpur (Jharkhand), Ranchi (Jharkhand), Raipur (Chhattisgarh) and Jhunjhunu (Rajasthan) |
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« CPE Events 19th June - 24th June 2017... | Disclosure Initiative - Principles of Disclosure... » |
Post-implementation Review - IFRS 13 Fair Value Measurement |
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June, 15th 2017 |
The IASB has issued a request for stakeholders to tell the Board about their experience with the accounting standard that explains how to measure the ‘fair value’ of assets and liabilities, IFRS 13. The aim is to check whether the Standard meets its objectives. This request is part of the IASB’s Post-implementation Review (PIR) of IFRS 13 Fair Value Measurement. The objective of a PIR is to assess whether an accounting standard works as intended and achieves its objectives. This assessment involves analysing how the requirements in the standard affect investors, companies and auditors. The PIR also helps detect areas of a standard that may present challenges that could result in inconsistent application of the requirements.
The Request for information issued by IASB on Post-implementation Review - IFRS 13 Fair Value Measurement, is for comments only. Comments on the aforesaid document need to be received by August 16, 2017.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: http://resource.cdn.icai.org/45631asb35792d2.pdf
How to comment
Comments should be submitted using one of the following methods:
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1. Electronically: |
Visit at the following link (Preferred method): http://www.icai.org/comments/asb/ |
2. Email: |
Comments can be sent to: commentsasb@icai.in |
3. Postal: |
Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in |
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