Disclosure under IFRS 13 Fair Value Measurement - Objectives

Tuesday, December 17, 2013

www.ChartAcc.com - IFRS 13 requires some Disclosures of Fair value to helps users of their financial statements assess both of the followings:
  1. The valuation techniques and inputs used to develop those measurements:in the Statement of Financial Position:
  2. The effect of the measurements:
    on profit or loss or other comprehensive income for the period:
    • For fair value measurements (recurring) 
    • using significant unobservable inputs (Level 3).

Read more here:

More about IFRS 13

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