IFRS 13
- Accounting
Debate On The Best Measurement Method for Assets And Liabilities
The debate over the best measurement method for assets and liabilities is not a new one in the accounting arena.…
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IFRS guidelines on Fair Value Measurement
The definition of fair value measurement prior to the issue of IFRS13 was as follows: Â Fair value is the amount…
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Determination Of The Fair Value Of The Computer Program
The computer program would provide the fair value to market participants through its use with other assets as the program…
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Different levels of fair value inputs
Different levels of fair value inputs are presented for your reference:  Level 1 inputs are quoted prices in active…
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What is fair value hierarchy levels? An IFRS view of the definition
What is fair value hierarchy levels? The fair value hierarchy level is a hierarchy of inputs into the fair value…
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What Are The Key Steps In Determining Fair Value Measure?
Before discussing the key steps in determining fair value measure, my focus on fair value accounting rules will remain imperfect…
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What are the Key Elements of Fair Value under the Definition?
The key elements of the definition of fair value are as follows: –Â Â Â Â current exit price: to sell an asset…
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