Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions.

IFRS 13 defines fair value, sets out a framework for measuring fair value, and requires disclosures about fair value measurements.

12 мая 2011 г. · IFRS 13 seeks to increase consistency and comparability in fair value measurements and related disclosures through a 'fair value hierarchy'. Overview · History of IFRS 13 · Objective · Key definitions

9 This IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market ...

IFRS 13 was issued in May 2011 and defines fair value, establishes a framework for measuring fair value and requires significant disclosures relating to ... Не найдено: english | Нужно включить: english

IFRS 13 applies when other IFRSs require or permit fair value measurements. This new standard is effective for annual periods beginning on or after January 1, ...

Here IFRS 13 includes a “portfolio exception” allowing a specified level of grouping when a portfolio of financial assets and financial liabilities are managed. Не найдено: english | Нужно включить: english

12. IFRS 13 states that, when measuring fair value, the objective is to estimate the price at which an orderly transaction to sell an asset or to transfer a ...

This course is designed to help you understand the basic concepts of fair value measurement, the scope of IFRS 13 standard, the 5 steps of measurement.

The new standard provides guidance on establishing fair values and introduces consistent disclosure requirements. Fair value is defined by IFRS 13 as 'the price ...