IFRS 13 Fair Value Measurement – Incorporating Credit Risk Into Fair Values
The concept of a single fair value measurement standard began in 2005 when the IASB initiated a project to provide guidance to entities on how they should measure the fair value of assets and liabilities when required by multiple Standards. This Standard does not prescribe when fair value measurement is required but rather how that fair value should be derived and lays out the disclosures required in terms of fair value measurements.
The IASB feels that guidance on measuring fair value has
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