IASB oppforder det internasjonale regnskapsmiljøet til å gi høringssvar til FASB, og skriver i sin pressemelding:

"Feedback will be helpful to the FASB when it re-deliberates its proposals and finalises any requirements. The IASB will use that feedback when it considers how to reconcile any differences between IFRS requirements and US GAAP. Because this project is part of the global convergence project, it is important for the FASB to receive feedback on the proposed model from the international community.

Under the FASB’s proposals, many financial assets and financial liabilities would be measured at fair value in the primary financial statements. This is different from the mixed measurement model that is used in IFRS 9 Financial Instruments for financial assets. The appendix to the FASB exposure draft contains a high level comparison of the boards’ respective approaches."

NRS har besluttet av kapasitetsmessige årsaker å ikke prioritere å avgi høringssvar.