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06 March 2014

IFRS(国際財務報告基準)財団とIVSC(国際評価基準委員会)、公正価値測定の一貫性確保に関する共同プロトコルを公表


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The IFRS Foundation and the International Valuation Standards Council announced a joint statement of protocols for cooperation on IFRS and International Valuation Standards.


Both the IVSC and the IFRS Foundation have a shared interest in the consistent measurement of fair value for financial reporting.  Certain Standards issued by the IASB use fair value as a measurement basis.  The IASB has also published IFRS 13 'Fair Value Measurement', which sets out the principles for measuring fair value when it is required to be used in other financial reporting Standards.  The IVSC has standards and guidance on fair value and other valuation measurement and facilitates collaboration and co-operation among its member organisations to help ensure consistent application.

The aim of the agreement is to ensure that both organisations are able to cooperate effectively in this important area with each organisation continuing to assume sole responsibility for their Standards.

The statement of protocols:

  • captures and recognises the nature of the present and continuing cooperation between the IVSC and the IFRS Foundation in developing standards and guidance on fair value measurement that will support financial statements prepared in accordance with IFRS;
  • identifies areas of mutually supportive work that each institution will use its best endeavours to undertake; and
  • provides for continued future cooperation between the IVSC, the IASB and the IFRS Foundation.

Press release



© IASB - International Accounting Standards Board


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