IFRS and Fair Value Measurement


Overview
IFRS 13 introduces several new concepts and approaches to fair value accounting including broadening the applicability of fair values. While there have been some misgivings on the financial impact of fair values, accountants, investors and regulators around the world see fair value as being more relevant for investment decisions and corporate exercises.The purpose of this course is to familiarize the participant with the guidance on fair value measurement as described in IFRS 13. 

Objectives
Upon completion of this course, participants will:

  • Explain the definition of fair value
  • Understand the various ways in which fair value is measured
  • Understand the disclosures required for fair value
Prerequisite
None

Preparation
No advance preparation required

Level of Knowledge
Update

CPE Credit
2 Hours

Delivery Method  
Group Internet Based

NASBA Field of Study
Accounting