EDMeasurementUncertaintyAnalysis0610.pdf

EDMeasurementUncertaintyAnalysis0610.pdf

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1、June2010ExposureDraftED/2010/7MeasurementUncertaintyAnalysisDisclosureforFairValueMeasurementsLimitedre-exposureofproposeddisclosureCommentstobereceivedby7September2010ExposureDraftMEASUREMENTUNCERTAINTYANALYSISDISCLOSUREFORFAIRVALUEMEASUREMENTS(Limitedre-exposureofproposeddisclosure)Commentst

2、obereceivedby7September2010ED/2010/7ThisexposuredraftMeasurementUncertaintyAnalysisDisclosureforFairValueMeasurements(Limitedre-exposureofproposeddisclosure)ispublishedbytheInternationalAccountingStandardsBoard(IASB)forcommentonly.CommentsontheexposuredraftandtheBasisforConclusionsshouldbesubm

3、ittedinwritingsoastobereceivedby7September2010.RespondentsareaskedtosendtheircommentselectronicallytotheIASBwebsite(www.iasb.org),usingthe‘OpentoComment’page.Allresponseswillbeputonthepublicrecordunlesstherespondentrequestsconfidentiality.However,suchrequestswillnotnormallybegrantedunlesssuppo

4、rtedbygoodreason,suchascommercialconfidence.TheIASB,theInternationalAccountingStandardsCommitteeFoundation(IASCF),theauthorsandthepublishersdonotacceptresponsibilityforlosscausedtoanypersonwhoactsorrefrainsfromactinginrelianceonthematerialinthispublication,whethersuchlossiscausedbynegligenceor

5、otherwise.Copyright©2010IASCF®ISBN:978-1-907026-74-4Allrightsreserved.CopiesofthedraftamendmentandtheaccompanyingdocumentsmaybemadeforthepurposeofpreparingcommentstobesubmittedtotheIASB,providedsuchcopiesareforpersonalorintra-organisationaluseonlyandarenotsoldordisseminatedandprovidedeachcopya

6、cknowledgestheIASCF’scopyrightandsetsouttheIASB’saddressinfull.Otherwise,nopartofthispublicationmaybetranslated,reprintedorreproducedorutilisedinanyformeitherinwholeorinpartorbyanyelectronic,mechanicalorothermeans,nowknownorhereafterinvented,includingphotocopyingandrecording,orinanyinformation

7、storageandretrievalsystem,withoutpriorpermissioninwritingfromtheIASCF.TheIASBlogo/theIASCFlogo/‘HexagonDevice’,theIASCFoundationEducationlogo,‘IASCFoundation’,‘eIFRS’,‘IAS’,‘IASB’,‘IASC’,‘IASCF’,‘IASs’,‘IFRIC’,‘IFRS’,‘IFRSs’,‘Internatio

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