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:
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More about IFRS 13
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- The valuation techniques and inputs used to develop those measurements:in the Statement of Financial Position:
- For assets and liabilities
- measured at fair value
- on a Recurring (RFVM) or Non-Recurring (NRFVM) basis.
- 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
Stay connected to ChartAcc, a professional ShareSpace. Visit http://www.ChartAcc.com
Posted by Vikrmn: Author of "10 Alone" (CA Vikram Verma) 10Alone.com
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