公允价值计量-英文3-结论基础.pdfVIP

May 2009 Basis for Conclusions Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 Basis for Conclusions on Exposure Draft Fair Value Measurement Comments to be received by 28 September 2009 ED/2009/5 This Basis for Conclusions accompanies the proposed International Financial Reporting Standard (IFRS) set out in the exposure draft Fair Value Measurement (see separate booklet). Comments on the draft IFRS and its accompanying documents should be submitted in writing so as to be received by 28 September 2009. Respondents are asked to send their comments electronically to the IASB website (), using the ‘Open to Comment’ page. All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. The International Accounting Standards Board (IASB), the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. ® Copyright © 2009 IASCF ISBN for this part: 978-1-907026-12-6 ISBN for complete publication (set of three parts): 978-1-907026-10-2 All rights reserved. Copies of the draft IFRS and its accompanying documents may be made for the purpose of preparing comments to be submitted to the IASB, provided such copies are for personal or intra-organisational use only and are not sold or disseminated and provided each copy ac