IFRS13istheresultoftheworkbytheIASBandtheFASBtodevelopcommonrequirementsformeasuringfairvalueandfordisclosinginformationaboutfairvaluemeasurementsinaccordancewithIFRSsandUSgenerallyacceptedaccountingprinciples(GAAP).MainfeaturesIN8IFRS13definesfairvalueasthepricethatwouldbereceived to sell an asset or paid to transfer...
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...
13 Fair Value Measurement (IFRS 13): a. defines fair value; b. sets out in a single IFRS a framework for measuring fair value; and c. requires disclosures about fair value measurements. IN2 The IFRS applies to IFRSs that require or permit fair value measurements or disclosures about fair...
2011年5月12 日,IASB发布了《国际财务报告准则第13号——公允价值计量》(IFRS 13 Fair Value Measurement )。该准则是IASB和FASB联合项目的成果。起初,双方理事会是单独进行其 公允价值准则制定的。FASB于2003年6月便开始其公允价值项目,直到2006年,FASB发布了《财 务会计准则公告第157号——公允价值计量》(SFAS ...
13 Fair Value Measurement Objective 1 This IFRS a defines fair value b sets out in a single IFRS a framework for measuring fair value and c requires disclosures about fair value measurements 2 Fair value is a market based measurement not an entity specific measurement For some assets and ...
为更加有效、统一地应用公允价值计量,有必要对 公允价值计量制定相关的会计处理规定,并提供详尽的指引。 2011年5月12 日,IASB发布了《国际财务报告准则第13号——公允价值计量》(IFRS 13 Fair Value Measurement )。该准则是IASB和FASB联合项目的成果。起初,双方理事会是单独进行其 公允价值准则制定的...
pdf, Accessed on: 01/09/2014Deloitte (2013). IFRS 13 -- Fair Value Measurement. http://www.iasplus.com/en/standards/ifrs/ifrs13INTERNATIONAL ACCOUNTING STANDARDS BOARD - IFRS. IFRS 13 Fair Value Measurement. 2012.IASB. (2011). IFRS 13 Fair Value Measurement. London: International Accounting...
IFRS.13.公允价值衡量
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 w
德勤国际财务报告准则聚焦：IFRS13公允价值计量Introduction On 12 May 2011, the International Accounting Standards Board (IASB) issued IFRS 13Fair Value Measurement , which establishes a single source of guidance for fair value measurement under IFRSs. IFRS 13 defines fair value, provides guidance on ...