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What is Fair Value in Accounting Explained about?

This document provides an overview of fair value accounting and its usefulness to financial statement users. It begins with an introduction discussing how standard setters and academics believe fair value reporting provides the most relevant information. It then discusses the background and rise of fair value accounting over the past two decades as a departure from historical cost accounting. The document defines fair value according to IFRS 13 and discusses the fair value hierarchy of inputs.

Author

MiM O

Language

EN