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. Disclosure (paras. BC183-BC224)
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Disclosure (paras. BC183-BC224)

Comparing proposed amendment...
BC183-BC185
Distinguishing 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)
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