On 18 October 2012, the IFRS Foundation staff published a draft of the first chapter of this educational material entitled Measuring the fair value of unquoted equity instruments within the scope of IFRS 9Financial Instruments. The chapter can be accessed here.
Comments are not being sought on the draft, which is being made available to allow interested parties to familiarise themselves with the document. The draft will remain on the website until the end of November 2012.
The IFRS Foundation intends to publish a final version of the document in December 2012. Its content will be non authoritative.
Source: IFRS Foundation