![]() measurements that have some similarities to fair value but that are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets.Īdditional exemptions apply to the disclosures required by IFRS 13.leasing transactions within the scope of IAS 17 Leases.share-based payment transactions within the scope of IFRS 2 Share-based Payment.IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: requires disclosures about fair value measurements.sets out in a single IFRS a framework for measuring fair value.Deloitte IFRS Podcast (May 2011, 10 minutes, 7mb). ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |