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IFRS 13: Fair Value MeasurementObjective (paras. 1-4)Scope (paras. 5-8)Measurement (paras. 9-90)Disclosure (paras. 91-99)Appendix A Defined termsAppendix B Application guidanceAppendix C Effective date and transitionAppendix D Amendments to other IFRSsApproval by the Board of IFRS 13 issued in May 2011IFRS 13: Basis for ConclusionsIntroduction (paras BC1-BC18)BC1-BC3Overview (paras BC4-BC8)Background (paras BC9-BC18)Scope (paras BC19-BC26)Measurement (paras. BC27-BC182)Definition of fair value (paras. BC27-BC45)The asset or liability (paras. BC46-BC47)The transaction (paras. BC48-BC54)Market participants (paras. BC55-BC59)The price (paras. BC60-BC62)Application to non‑financial assets (paras. BC63-BC79)Application to liabilities (paras. BC80-BCZ103)Application to an entity’s own equity instruments (paras. BC104-BC107)Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk (paras. BC108-BC131)Fair value at initial recognition (paras. BC132-BC138)Short-term receivables and payables (para. BC138A)Valuation techniques (paras. BC139-BC148)Inputs to valuation techniques (paras. BC149-BC165)Fair value hierarchy (paras. BC166-BC182)Disclosure (paras. BC183-BC224)BC183-BC185Distinguishing between recurring and non-recurring fair value measurements (para. BC186)Information about fair value measurements categorised within Level 3 of the fair value hierarchy (paras. BC187-BC210)Transfers between Levels 1 and 2 of the fair value hierarchy (paras. BC211-BC212)When an entity uses a non-financial asset in a way that differs from its highest and best use (paras. BC213-BC214)The categorisation within the level of the fair value hierarchy for items that are not measured at fair value in the statement of financial position (paras. BC215-NC217)Assets with a recoverable amount that is fair value less costs of disposal (paras. BC218-BC221)Interim financial reporting (paras. BC222-BC224)Effective date and transition (paras. BC225-BC230A)Application in emerging and transition economies (paras. BC231-BC235)Convergence with US GAAP (paras. BC236-BC238)Cost-benefit considerations (paras. BC239-BC243)Summary of main changes from the exposure draft (para. BC244)Appendix Amendments to the Basis for Conclusions on other IFRSsIFRS 13: Illustrative Examples
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Version date: 10 February 2017 - onwards

Appendix D Amendments to other IFRSs

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