Statements (64)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:applies_to |
financial instruments
all entities |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
fair value
|
| gptkbp:effective_date |
January 1, 2013
|
| gptkbp:established |
a framework for measuring fair value
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 13
|
| gptkbp:includes |
valuation techniques
fair value inputs |
| gptkbp:is_adopted_by |
many countries
private companies |
| gptkbp:is_analyzed_in |
financial audits
|
| gptkbp:is_cited_in |
gptkb:legal_case
financial analysis |
| gptkbp:is_considered |
risk assessment
|
| gptkbp:is_criticized_for |
complexity
|
| gptkbp:is_described_as |
guidance documents
|
| gptkbp:is_discussed_in |
accounting literature
webinars accounting conferences professional forums |
| gptkbp:is_essential_for |
mergers and acquisitions
financial transparency investment decisions credit assessments |
| gptkbp:is_evaluated_by |
financial analysts
regulatory bodies |
| gptkbp:is_implemented_in |
multinational corporations
|
| gptkbp:is_influenced_by |
market trends
economic conditions |
| gptkbp:is_part_of |
gptkb:IFRS_Standards
gptkb:municipality financial statements financial compliance financial analysis tools accounting education global accounting standards |
| gptkbp:is_referenced_in |
gptkb:academic_research
financial reports |
| gptkbp:is_related_to |
financial stability
market conditions financial disclosures investment valuation asset impairment |
| gptkbp:is_reviewed_by |
gptkb:auditors
financial journals |
| gptkbp:is_similar_to |
USGAAP fair value measurement
|
| gptkbp:is_supported_by |
valuation professionals
|
| gptkbp:is_used_for |
asset valuation
business valuations liability measurement |
| gptkbp:is_used_in |
financial reporting
real estate valuation portfolio management |
| gptkbp:provides_information_on |
how to measure fair value
|
| gptkbp:replaced_by |
IAS 39 (partially)
|
| gptkbp:reports_to |
fair value measurements
|
| gptkbp:requires |
publicly accountable entities
consider market participant assumptions |
| gptkbp:title |
Fair Value Measurement
|
| gptkbp:updates |
gptkb:Constitution
|