Measurement of Fair Value under IFRS 13
Tuesday, December 17, 2013
www.ChartAcc.com - To measure Fair value under IFRS 13 following factors are to be determined / identified:
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
- Asset or Liability:
- which is the subject of the measurement (per unit of account)
- Valuation Premise:
- for a non-financial asset, the valuation premise that is appropriate for the measurement (per Highest and best use)
- Principal market:
- for the asset or liability
- Valuation Technique:
- for appropriate measurement,
- considering the availability of data:
- to develop inputs
- that represent the assumptions
- that market participants would use
- to price the asset or liability and
- the level of the Fair value hierarchy within which the inputs are categorised.
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
Subscribe to:
Post Comments (Atom)
Novel by a Chartered Accountant
A novel by Vikrmn (CA Vikram Verma) a saga of 10 friends.. 10 Dreams.. 10 hearts.. 10 Minds.. It's a story of 10 Chartered Accountants.. who celebrate personal and professional life.. all together.. Ten Together.. |
