📌IFRS 13 Fair Value Measurement的核心概念: 公平价值是指在计量日期,市场参与者之间进行有序交易时,出售资产或转移负债所能接收或支付的金额。📌三个关键题型: 选择计量方法: 公平价值是基于市场的衡量标准,而非特定实体的标准。 用于衡量公平价值的估值技术应尽可能多地使用相关可观察输入值,并尽可能少地使用...
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...
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 ...
IFRS13istheresultoftheworkbytheIASBandtheFASBtodevelopcommonrequirementsformeasuringfairvalueandfordisclosinginformationaboutfairvaluemeasurementsinaccordancewithIFRSsandUSgenerallyacceptedaccountingprinciples(GAAP).MainfeaturesIN8IFRS13definesfairvalueasthepricethatwouldbereceived to sell an asset or paid to transfer...
有序交易的定义是关键，它强调了交易没有有序进行可能导致价格失真。IFRS 13不规定计量公允价值使用的会计单位，由特定准则自行确定。一项资产或负债的特征必须与实体持有资产所产生的特征相区别。例如，实体出售大量股份时，必须以折扣价出售，这是持有资产的特点，而不是资产本身的特点，在公允估算资产价值...
International Financial Reporting Standard 13 Fair Value Measurement Objective 1 This IFRS:a. definesfair value; sets o t in a sin le I b. sets out in a single IFRS a framework for measuring fair value;and re uires disclosures about fair value measurements c. requires disclosures about fair...
今天整理 IFRS 13 Fair Value Measurement的知识点! Definition: Fair valueis thepricethat would be received to sell anassetor paid to transfer aliabilityin an orderlytransactionbetweenmarket participantsat the measurement date. 这个price是如何计算出来的呢?我们需要学习Valuation techniques: ...
define the underlying principle of IFRS 13 standard and fair value measurement identify which fair values are out of the scope of IFRS 13 standard understand the 5 steps of fair value measurement define fair values for assets and liabilities identify different valuation techniques (market-, inco...
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