IFRS 13 Fair Value Measurement
E1330303
UNEXPLORED
IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IFRS 13 Fair Value Measurement canonical | 6 |
How this entity was disambiguated
This entity first appeared as the object of triple T18566472 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 13 Fair Value Measurement Context triple: [IFRS 2 Share-based Payment, relatedTo, IFRS 13 Fair Value Measurement]
-
A.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
B.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
C.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
D.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS 13 Fair Value Measurement Target entity description: IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
-
A.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
B.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
C.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
D.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
- F. None of above. chosen
Referenced by (6)
Full triples — surface form annotated when it differs from this entity's canonical label.