06-07-2011, 08:11 AM
Hi,
In my view, fair value needs to be disclosed in line with requirement of IFRS 7.25 even if the financial asset is measured at amortised cost. If the fair value is not measurable, that fact should be disclosed.
In my view, fair value needs to be disclosed in line with requirement of IFRS 7.25 even if the financial asset is measured at amortised cost. If the fair value is not measurable, that fact should be disclosed.