provided that AASB 13 Fair Value Measurement is also applied to AASB 2013-3 6 STANDARD the same period. When an entity applies this Standard to such an annual reporting period, it shall disclose that fact. 5 This Standard uses underlining, striking out and other ...
16-17Measurefairvalueofequityinstrumentsgrantedatmeasurementdate, basedonmarketprices(takingintoaccountterms&conditions) Ifnomarketprices–usevaluationtechniquetoestimate 20Recogniseamountreceivedduringvestingperiodbasedonbestestimated andreviseestimateifnecessary.Onvestingdate,reviseestimatetoequal numberofequityinstruments...
cannotberevised16-17Measurefairvalueofequityinstrumentsgrantedatmeasurement datebasedonmarketpricestakingintoaccounttermsampconditionsIfnomarketprices –usevaluationtechniquetoestimate20Recogniseamountreceivedduringvesting periodbasedonbestestimatedandreviseestimateifnecessary.Onvestingdaterevise ...
Measurement Intangible assets are initially measured at cost. Where a not-for-profit entity acquires an intangible asset for no cost, or for a nominal cost, the cost is the fair value of the asset as at the date of acquisition. The cost of separately acquired intangible assets includes the ...
(ii) the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation; and (f) profit or loss. Additional line items, headings and subtotals shall be presented on th...