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1. Welcome

Welcome to the International Accounting Standards Board’s (IASB) and Financial Accounting Standards Board’s (FASB) questionnaire on a proposed disclosure about the measurement uncertainty that is inherent in Level 3 fair value measurements.

If you would like to preview the questionnaire before responding, copy and paste the URL below into another browser.

This questionnaire has been designed for analysts and other financial statement users to give feedback to the IASB and the FASB on the usefulness of the proposed disclosure. The IASB and the FASB value feedback from their constituents; however, this questionnaire has been designed to solicit feedback from analysts and other financial statement users. If you are not an analyst or other financial statement user, but would like to give feedback on the proposal, please submit a comment letter using the URL below.