16h00 Jan Engstrom Sala 1 24.09.09

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Apresentação proferida durante o 6º. Seminário Internacional do CPC no CReCER realizado no hotel Grand Hayatt em São Paulo no dia 25/09/2009.

Economia e finanças Negócios

Fair Value Measurement © 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org Jan Engstrom Sao Paulo September 2009

Let’s start with: - How would you like it? ,[object Object]

Let’s start with: - How would you like it? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Let’s continue with: - How would you like it? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Fair values – why? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Fair values – why, when & how ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Fair value – when? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Fair value ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Health warnings and presentations! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Why an IASB project? ,[object Object],[object Object],[object Object],[object Object]

Dispersed IFRS guidance © 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org IFRS Refers to … IAS 39 the ‘most advantageous’ market IAS 41 the ‘most relevant’ market IAS38 the amount an entity would have paid for the asset but states that the most appropriate market price is the current bid price IAS 40 tax benefits or burdens that are not specific to the current owner IAS 17 fair value, but does not provide guidance on how to measure it IAS 19 fair value of defined benefit plan assets, but does not provide guidance on how to measure it

The IASB project… ,[object Object],[object Object],[object Object]

This project… continued ,[object Object],[object Object]

How does this project fit with others? © 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org Why? When? How? Fair Value Measurement Project Conceptual Framework Project IAS 39 IAS 41 IFRS 3 IFRS 5 etc…

Core principle – on how ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],© 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org

Fair value hierarchy ,[object Object],[object Object],[object Object],© 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org

Exit price notion ,[object Object],[object Object],[object Object]

The transaction ,[object Object],[object Object]

Highest and best use ,[object Object],[object Object],© 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org

Market participants continued ,[object Object]

Market participants ,[object Object],[object Object],[object Object],[object Object]

Specific challenges of complex financial instruments ,[object Object],[object Object],[object Object],[object Object],[object Object],© 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org

Steps towards a standard ,[object Object],[object Object],[object Object],[object Object],[object Object],© 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org

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11. Dispersed IFRS guidance © 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org IFRS Refers to … IAS 39 the ‘most advantageous’ market IAS 41 the ‘most relevant’ market IAS38 the amount an entity would have paid for the asset but states that the most appropriate market price is the current bid price IAS 40 tax benefits or burdens that are not specific to the current owner IAS 17 fair value, but does not provide guidance on how to measure it IAS 19 fair value of defined benefit plan assets, but does not provide guidance on how to measure it

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14. How does this project fit with others? © 2008 IASC Foundation. 30 Cannon Street | London EC4M 6XH | UK. www.iasb.org Why? When? How? Fair Value Measurement Project Conceptual Framework Project IAS 39 IAS 41 IFRS 3 IFRS 5 etc…

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