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03 October 2008

CESR statement on fair value measurement


The Statement will form the basis for the requested contribution by CESR to the ECOFIN Council and should help improving issuers practices regarding measurement and related disclosures of financial instruments in illiquid markets.

The Statement will form the basis for the requested contribution by CESR to the ECOFIN Council. Since the publication of its Consultation Paper CESR Members have identified improvements in the disclosures included in the latest interim financial statements published. CESR also welcomes the progress made by the Expert Advisory Panel of the IASB on the issues discussed in CESR’s Consultation Paper.

 

The Statement should not be understood as constituting guidance or recommendations on IFRS, but should be viewed as an input to help improving issuers practices regarding measurement and related disclosures of financial instruments in illiquid markets.

 

CESR will publish a feedback statement shortly, providing more detailed comments in response to the issues raised by the respondents to the consultation.

 

Press release

Statement

Input to IASB



© CESR - Committee of European Securities Regulators


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