Can I read IFRS 13 Fair Value Measurement Guide on EtoBox?

IFRS 13 Fair Value Measurement Guide by THÙY TRANG is a document available to read on EtoBox.

What is IFRS 13 Fair Value Measurement Guide about?

Chapter 3 discusses IFRS 13 on fair value measurement, outlining key reasons for the standard, definitions of fair value, and the measurement date. It emphasizes that fair value should reflect the highest and best use of assets and provides examples of valuation techniques and input levels. Additionally, it includes a case study on measuring fair values for land and a factory owned by Lion Ltd.

Author

THÙY TRANG

Language

EN