Course outline:
This modules builds foundational knowledge of IFRS 13 - Fair Value Measurement.
This course covers:
- Scope and Definitions
- The IFRS 13 Framework
- Step 1: Understanding the Price, Participants and the Transaction
- Step 2: Applying Fair Value Measurement to Different Categories of Asset and Liability
- Step 3: Measuring Fair Value - Valuation Techniques
- Step 4: The Fair Value Hierarchy
- Step 5: Disclosures
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2
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