Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Financial assets
Financial liabilities IFRS financial statements Non-financial assets Non-financial liabilities |
| gptkbp:compatibleWith |
Leases
Share-based payment transactions Measurements similar to fair value but not fair value |
| gptkbp:defines |
Fair value
|
| gptkbp:establishes |
Single framework for measuring fair value
|
| gptkbp:fullName |
International Financial Reporting Standard 13 – Fair Value Measurement
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 13
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:level1Input |
Quoted prices in active markets for identical assets or liabilities
|
| gptkbp:level2Input |
Observable inputs other than quoted prices
|
| gptkbp:level3Input |
Unobservable inputs
|
| gptkbp:location |
gptkb:IFRS_Standards
|
| gptkbp:measurementApproach |
Market-based measurement
|
| gptkbp:objective |
To define fair value, set out a framework for measuring fair value, and require disclosures about fair value measurements
|
| gptkbp:referenceMarket |
Most advantageous market
Principal market |
| gptkbp:replacedBy |
Guidance on fair value measurement in individual IFRSs
|
| gptkbp:requires |
Disclosures about fair value measurements
Fair value hierarchy Extensive disclosures for fair value measurements Highest and best use for non-financial assets |
| gptkbp:startDate |
1 January 2013
|
| gptkbp:status |
In force
|
| gptkbp:subject |
Fair value measurement
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|