Considerations for re-exposure
The Board discussed whether there is a need to re-expose a draft of an IFRS on fair value measurement.
The Board tentatively agreed to publish a limited scope exposure draft of the measurement uncertainty analysis disclosure, including the effect of correlation. The comment period of the exposure draft will coincide with the FASB's comment period for proposed amendments to Accounting Standards Codification Topic 820 (Fair Value Measurements and Disclosures).
The Board also tentatively agreed to publish on the IASB website a Request for Views to solicit feedback on the FASB's proposed amendments to Topic 820. The IASB and FASB will consider jointly the feedback received on the IASB's limited scope exposure draft, the IASB's Request for Views and the proposed amendments to Topic 820.
The Board tentatively decided that there is no need to re-expose the forthcoming amendments to IAS 19 Employee Benefits, relating to termination benefits.
The Board expects to publish the final amendments in the second quarter of 2010.