IASB希望加强公允价值的披露,以便使用者能够更好地评估用于计量公允价值的估值技术和输入。 IFRS 13不适用于某些特定的准则:比如IFRS 2 Shared-based Payment、IFRS 16 Leases、IAS 2 Inventories中的NRV计算、IAS 36 Impairment of Assets中value in use的计算。 IASB给出的公允价值定义是市场参与者在计量日进行有序...
IFRS 專區 準則彙總 IFRS 13 公允價值衡量 (Fair Value Measurement) IFRS 13 簡覽 目的 定義公允價值 訂定衡量公允價值之架構; 規定有關公允價值衡量之揭露 範圍 其他 IFRSs 規定或允許公允價值衡量或有關公允價值衡量之揭露時,均應適用 IFRS 13,惟 下列項目不適用: IFRS 2 之股份基礎...
Fair value is widely used in financial reporting from the revaluation model in IAS 16®, Property, Plant and Equipment to the widespread application in the more complex IFRS 9 Financial Instruments. Prior to IFRS 13®, Fair Value Measurement, there was no coherent definition of fair value ...
🔷Fair value upon initial recognition arises when a reporting standard requires fair value to be measured upon initial recognition ✔ For example: IFRS 9 – Financial instrument indicates that for initial recognition, a financial asset and a financial should be measured at its fair value. 🔷 ...
(IFRS13):a.definesfairvalue;b.setsoutinasingleIFRSaframeworkformeasuringfairvalue;andc.requiresdisclosuresaboutfairvaluemeasurements.IN2TheIFRSappliestoIFRSsthatrequireorpermitfairvaluemeasurementsordisclosuresaboutfairvaluemeasurements(andmeasurements,suchasfairvaluelesscoststosell,basedonfairvalueordisclosuresabout...
本文旨在补充讨论IFRS 13Fair Value Measurement话题下的冷僻考点fair value of a liability,并解释真题“2012.12 Q4(b) Jayach”所涉及的计算过程。 值得在最一开始指出的是,这部分内容不是IFRS 13这个热门考点下的重要考点,顶多算是热门里的冷门。但事实上,SBR考试可以覆盖考纲谈及的准则的犄角旮旯,因此学有余力...
IFRS 13不适用于某些特定准则，如IFRS 2 Shared-based Payment、IFRS 16 Leases、IAS 2 Inventories中的NRV计算、IAS 36 Impairment of Assets中value in use的计算。这一标准依据市场参与者的假设来定义公允价值，而不是特定实体的假设。这意味着公允价值采用与市场参与者相同的假设，考虑资产或负债的...
IFRS 13, Fair Value Measurement. IASB, London.IFRS 13, Fair Value Measurement, IASB and US GAAP publications, 12 May 2011; http: //en.wikipedia.org/wiki/Fair_valueInternational Accounting Standards Board. (2011). IFRS 13: Fair Value Measurement. IASB, London, UK.IASB.IFRS 13 Fair Value ...
IFRS13definesfairvalueasthepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinan orderlytransactionbetweenmarketparticipantsatthemeasurementdate(ieanexitprice).Thatdefinitionof fairvalueemphasisesthatfairvalueisamarket-basedmeasurement,notanentity-specificmeasurement. Whenmeasuringfairvalue,anentityusesthe...
IFRS 13 applies when accounting pronouncements require or permit fair value measurements, measurements based on fair value (such as fair value less costs to sell) and disclosures about fair value measurements. The standard’s disclosure requirements apply to items measured at fair value and also to...