Post-implementation Review – IFRS 13 Fair value measurement

ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017

ACCA welcomes the opportunity to provide views in response to the IASB's request for information to assist with its post-implementation review of IFRS 13 Fair value measurement.

This response principally reflects the views and experience with IFRS13 of the members of ACCA's Global Forum for Corporate Reporting who work in a variety of countries and sectors in the preparation, audit or analysis of financial statements. Our responses will be more general than some of the IASB's request for more sector or jurisdiction specific comments.

We have answered those questions where we have relevant information to communicate to assist in the review, these can be found in the attached document.