12 June 2007 — Consultation Response

IASB Discussion Paper on Fair Value Measurements

FEE is pleased to submit its comments on the IASB Discussion Paper “Fair Value Measurements”. FEE, as a founding organisation of EFRAG has also contributed to the EFRAG consultation process by submitting our views on EFRAG’s preliminary comments (draft letter of 1 March 2007). We have also considered EFRAG’s final submission to the IASB of 29 May 2007. We in general support the EFRAG final comment letter. We have indicated where we are in agreement with EFRAG’s comments, where we are in disagreement our own views are put forward. Below we set out our general observations followed by responses and comments to the questions raised by the IASB as set out in the Invitation to Comment.

Related files :
Comment Letter to Sir David Tweedie