IFRS 13 Fair Value Measurement summary - applies in 2026
Silvia of CPDbox
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IFRS 13 Fair Value Measurement summary - applies in 2026
106 495 просмотров · 4 года назад
Silvia of CPDbox
173 тыс. подписчиков
106 495 просмотров · 4 года назад
https://www.cpdbox.com
This video is a short summary of IFRS 13. If you need to learn more, please visit our website for great discussion with many practical advices on this standard.
The contents:
00:00 Introduction
00:43 Objective of IFRS 13
01:25 What is fair value?
02:58 Requirements of IFRS 13 related to fair value
03:46 Principal market vs. most advantageous market
05:14 Valuation techniques in IFRS 13
08:51 Fair value hierarchy under IFRS 13
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#ifrs #ifrsaccounting #IFRS13 #fairvalue