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 ...
IFRS 13公允价值计量于2011年5月发布,它定义了公允价值,建立了公允价值计量的框架,并要求披露与公允价值计量相关的重大信息。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 Inventori...
🔵 Measurement that are similar to fair value but which are not fair value 在IFRS 13中明确规定了fair value的内容不适用于以上内容,在相应的准则中,有对特定的fair value有做更详细的规定。 Fair value measurement and IFRS The fair value of an asset or a liability may be required to be measur...
系统标签: fair ifrs value measurement 全文 计量 BrowseLocation:International>Accountingandcorporatereporting>Standardsandinterpretations>InternationalstandardsPublishDate:12May,2011AccountingandcorporatereportingStandardsandinterpretationsInternationalstandardsIFRS13-FairvaluemeasurementIntroductionOverviewIN1InternationalFinancialRe...
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, 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...
This course is designed to help you understand the basic concepts of fair value measurement, the scope of IFRS 13 standard, the 5 steps of measurement as well as the main valuation approaches (market approach, income approach, cost approach) defined by the standard. As fair value disclosures ...
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...