IFRS 13 - Fair Value Measurement

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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