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Fair Value Measurements
In February 2006 the International Accounting Standards Board (IASB)and the US Financialon to Comment and therelated round-table discussions in developing an exposure draft of anIFRS on fair value measurement. The exposure draft will be preparedspecifically for application to IFRSs. Although provisions of SFAS 157 maybe used in the preparation of an exposure draft, they may be reworded oraltered to be consistent with other IFRSs and to reflect the decisions of theIASB. The IASB plans to publish an exposure draft by early 2008.
In November 2005 the IASB published for comment a discussion paper,Measurement Bases for Financial Accounting – Measurement on Initial Recognition,written by the staff of the Canadian Accounting Standards that paper contained a discussion of fair value, its primarypurpose was to discuss which measurement attributes were appropriatefor initial recognition. That paper is part of the ongoing ConceptualFramework project that seeks to establish, among other things, aframework for measurement in financial reporting. Because of thedifferent scope and intent of that paper, it is not discussed in thisdiscussion paper. However, comments on that discussion paper relatingto the measurement of fair value will be considered in the developmentof the exposure draft of an IFRS on fair value measurement as well as inthe