IASB and FASB issue fair value guidance
The newly issued requirements do not extend the use of fair value accounting, but provide guidance on how it should be applied by other standards within IFRSs or US GAAP.
5 January 2013•2 mins read
The newly issued requirements do not extend the use of fair value accounting, but provide guidance on how it should be applied by other standards within IFRSs or US GAAP.