About this document
Understanding IFRS 13 Fair Value Measurement by raihan sohel is a document available to read on EtoBox.
IFRS 13 establishes a framework for measuring fair value, defining it as the price received to sell an asset or transfer a liability in an orderly transaction between market participants. The standard emphasizes that fair value is market-based and requires entities to consider the assumptions that market participants would use, while also outlining the hierarchy of inputs for fair value measurements. IFRS 13 applies to various situations requiring fair value measurements, with specific exceptions, and manda
- Author
- raihan sohel
- Language
- EN