1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 13: Fair Value Measurement
  2. IFRS 13: Basis for Conclusions
  3. Measurement (paras. BC27-BC182)
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Measurement (paras. BC27-BC182)

Comparing proposed amendment...
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)
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