The National Accounting Standards Board of the NOFA Foundation has submitted comments to International Accounting Standards Board on Discussion Paper "Fair Value Measurements" and Exposure Draft of Proposed Amendments to IFRS 1 First-Time Adoption of International Financial Reporting Standards Cost of an Investment in a Subsidiary The National Accounting Standards Board of the NOFA Foundation has submitted comments to International Accounting Standards Board on Discussion Paper "Fair Value Measurements" and Exposure Draft of Proposed Amendments to IFRS 1 First-Time Adoption of International Financial Reporting Standards Cost of an Investment in a Subsidiary.