finanicail Accounting

Which of the following is not one of the 2 key reasons given by the IASB for a * ?standard on fair value measurement 1) (1 ) to require the use of fair value when accounting for all non-financial assets to enhance disclosures about fair value to enable users of financial statements to assess the extent to which fair value is used and to inform them about the inputs used .to derive those fair values to clarify the definition of fair value and related guidance in order to communicate the measurement objective more clearly to establish a single source of guidance for all fair value measurements required or permitted by IFRSs to reduce complexity and improve consistency in their application