| Information | While many standards require or permit the use of fair value to measure various assets and liabilities for initial recognition subsequent measurement and/or disclosure purposes the practical application of the principles of IFRS 13 remain a significant area of judgement. This course unpacks the theoretical requirements of IFRS 13 as a framework standard for measuring fair value and discusses practical scenarios in which a fair value calculation may be required for various purposes including financial instruments business combinations share-based payments investment properties and more. The course also explains the disclosure requirements of the three levels in the fair value hierarchy. |
