Quantifi & Deloitte: IFRS 13 – CVA, DVA And The Implications For Hedge Accounting
International Financial Reporting Standard 13: Fair Value Measurement (IFRS 13) was originally issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. IFRS 13 provides a framework for determining fair value, clarifies the factors to be considered for estimating fair value and identifies key principles for estimating fair value.
IFRS 13 facilities preparers to apply, and users to better understand, the fair value measurements in financial statements, therefore
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