In May 2011 the International Accounting Standards Board issued IFRS 13 Fair Value Measurement. IFRS 13 defines fair value and replaces the requirement contained in individual Standards. Other Standards have made minor consequential amendments to …

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

IFRS 13 ‘Fair Value Measurement’ explains how to measure fair value by providing clear definitions and introducing a single set of requirements for almost all fair value measurements. It clarifies how to measure fair value when a market becomes less active.

Fair Value Measurement (IFRS 13). IFRS 13 is a standard which has broad application and the extent of the impact it has may not be fully evidenced or appreciated until the first annual financial statements which reflect the adoption of the standard. The interim reports under IFRS 13 required only a sub-set of the full IFRS 13

IFRS 13 sets out a valuation approach, which refers to a broad range of techniques, which can be used. There are three approaches based on the market, income and cost. When measuring fair value, the entity is required to maximise the use of observable inputs (inputs developed using market data) and minimise the use of unobservable inputs ...

2024年4月17日 · IFRS 13 provides examples of valuation techniques that align with the income approach, including present value techniques, option pricing models, and the multi-period excess earnings method (IFRS 13.B10-B11).

IFRS 13 was issued in May 2011 and defines fair value, establishes a framework for measuring fair value and requires significant disclosures relating to fair value measurement.

IFRS 13 Fair Value Measurement defines fair value, sets out a framework for measuring fair value, and requires disclosures about fair value. This factsheet sets out the key requirements of the standard. Updated November 2022.

2013年1月1日 · 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 participants at the measurement date ("exit price").

2024年11月25日 · IFRS 13 introduces a fair value hierarchy that categorizes inputs to valuation techniques into 3 levels. The highest priority is given to Level 1 inputs and the lowest priority to Level 3 inputs. An entity must maximize the use of Level 1 inputs and minimize the use of …