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

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

Fair value is determined based on the highest and best use of the asset as determined by a market participant.

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

Market – Fair value measurement under IFRS 13 assumes that a transaction to sell an asset or to transfer a liability takes place in the principal market (or the ...

With limited exceptions, IFRS 13 applies where another IFRS requires or allows fair value measurements or disclosures about fair value measurements.

IFRS 13 states that a fair value measurement assumes that the fair value of a liability reflects the effect of non-performance risk, which is the risk that ...

IFRS 13 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 ...

Fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place in the principal market for the asset or liability ...

IFRS 13 introduces a fair value hierarchy that categorises inputs to valuation techniques into three levels. The highest priority is given to Level 1 inputs ...