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 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，考虑资产或负债的共...
the fair value is based on the perspective of a market participant who holds the identical instrument as an asset. If there is no corresponding asset, then a valuation technique
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 ...
(IFRS13):a.definesfairvalue;b.setsoutinasingleIFRSaframeworkformeasuringfairvalue;andc.requiresdisclosuresaboutfairvaluemeasurements.IN2TheIFRSappliestoIFRSsthatrequireorpermitfairvaluemeasurementsordisclosuresaboutfairvaluemeasurements(andmeasurements,suchasfairvaluelesscoststosell,basedonfairvalueordisclosuresabout...
Fair value measurement在近年的P2考试中,应该是一个绝对的高频考点,考官很热衷于对此知识点的测试。 IFRS 13 does not apply to: 🔵 Share-based payment transactions within the scope of IFRS 2 Share –based payment 🔵 Leasing transactions within the scope of IAS 17 (IFRS 16) lease 🔵 Measuremen...
IFRS 13 - Fair value measurement(公允价值计量)全文.pdf,Browse Location: International Accounting and corporate reporting Standards and interpretations International standards Publish Date: 12 May, 2011 Accounting and corporate reporting Standards and int
a7ifrs13公允价值计量a7 ifrs13 fair value measurement.pdf,公允价值计量(IFRS 13) 定义 公允价值 (IFRS 13) 计量日市场参与者之间有序交易中出售资产所能收到或转移负债所支付的价格。 公允价值计量以资产或负债的记账单位为基础,每个国际财务报告准则都规定了公允价值
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...
IN8 IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderlyransaction between market artici ants at the measurement date ie an exit rice transaction between market participants at the measurement date(ie an exit price)....