IFRS IASB agenda consultation. Consultation response

Document description

The response recommends that it is more important to complete the work on the Conceptual Framework, including deciding as a matter of principle which assets and liabilities should be measured on a mark-to-market basis and to develop in respect of those categories of asset and liabilities an overall approach to the application of marking to market, before turning attention to the application of those principles consistently to all the relevant categories of assets and liabilities, such as (perhaps) post-employmehnt benefits.