Clarifying fair value measurements – quantity times price

Last month, the International Accounting Standards Board (IASB) issued Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value, an exposure draft of proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and the illustrative examples which accompany IFRS 13. Comments should be submitted by January 16, 2015.

To read this article, and a wide range of additional IFRS material by other writers, go to Wiley Insight IFRS at (subscription required, but free trial available)

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