IFRS 13 - Fair Value Measurement - Simplified

Monday, December 16, 2013

www.ChartAcc.com - IFRS 13 provides guidelines for measurement and disclosure of Fair Value for other IFRSs. It applies to annual periods beginning on or after 1st January 2013.

It defines Fair Value and categorises it into 3 levels for measurement and disclosure purpose.

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More about IFRS 13

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