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The fair value measurement framework described in this IFRS applies to both initial and subsequent measurement if fair value is required or permitted by other IFRSs.
This edition of our Fair value measurement handbook includes a new series of questions and answers on applying the new Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2022-03 Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions .
This publication will help you apply the principles of Topic 820 Fair Value Measurement and IFRS 13 Fair Value Measurement , and understand the key differences between US GAAP and IFRS Accounting Standards.
26 wrz 2023 · We recognize that applying the fair value measurement guidance can be challenging. EY professionals are prepared to help you identify and understand the issues related to fair value measurement.
Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts. [Refer: paragraphs B10 and B11] inputs
fair value measurement and disclosure requirements—with identical wording—in IFRSs and US GAAP. IFRS 13 provides clear and consistent guidance for measuring fair value and addressing valuation uncertainty in markets that are no longer active. It also increases the transparency of fair value measurements by requiring
IFRS 13 requires specific disclosures based on whether fair value measurement is recurring (RFVM) or non-recurring (NRFVM). RFVM and NRFVM are not defined in IFRS 13. However, in general: RFVM: Fair value measurement is required at reporting date by other IFRSs (e.g. investment property, biological assets etc.)
