The Road Ahead
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Challenges for investment management in a world of change
To improve disclosures about liquidity risk and fair value, the International Accounting Standards Board added measures to IFRS 7, Financial Instruments – Disclosures in March 2009. Shortly thereafter, the Canadian Accounting Standards Board said it would adopt the changes into Canadian generally accepted accounting principles’ Section 3862, Financial Instruments – Disclosures.
The amendments introduce a ‘fair value hierarchy’ for disclosures, which intends to provide information to financial statement users about the relative reliability of fair value measurements. To find out the three levels of fair value hierarchy disclosure requirements, download this issue of The Road Ahead.
- Raj Kothari
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Raj Kothari, ACA, FCA
Partner and National Asset Management Practice Leader
Toronto, Ontario
Specialty
- Asset Management
Experience
- Audit
- Advisory
- Partner and National Asset Management Practice Leader
- Tel: +1 416 869 8678
- Fax: +1 416 365 8182
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