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What is Understanding IFRS 13 Fair Value Measurement about?

IFRS 13 provides a comprehensive framework for measuring fair value of assets and liabilities as required by other IFRS standards. It defines fair value, outlines the measurement approach, and specifies the use of market, cost, and income valuation techniques. The standard also includes detailed disclosure requirements based on a fair value hierarchy.

Author

michaelsamirfarid

Language

EN