IASB shifts fair value accounting in line with IFRS and Gaap

The International Accounting Standards Board has amended disclosure requirements for the fair value measurement of financial instruments, further aligning International Financial Reporting Standards (IFRS) with US Generally Accepted Accounting Principles (Gaap).

Under US Gaap, disclosures about the valuation process for the fair value of an instrument are made according to a three-tier hierarchy. Each level of the hierarchy reflects the inputs used in the valuation process. As these inputs may

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