IASB issues Request for information: Post-implementation Review – IFRS 13 Fair Value Measurement

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.

In addition, this Request For Information explores whether there is a need for further guidance on measuring the fair value of biological assets and unquoted equity instruments.

The deadline for submitting responses is 22 September 2017.