IFRS 13 Fair Value Measurement
GPTKB entity
Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
liabilities
financial assets IFRS financial statements equity instruments non-financial assets |
| gptkbp:category |
accounting standard
|
| gptkbp:citation |
IFRS 13: Fair Value Measurement (official text)
|
| gptkbp:compatibleWith |
leasing transactions
share-based payment transactions |
| gptkbp:defines |
fair value
|
| gptkbp:establishes |
single source of guidance for fair value measurement
|
| gptkbp:fairValueHierarchyLevel |
Level 1
Level 2 Level 3 |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 13 Fair Value Measurement
|
| gptkbp:introduced |
fair value hierarchy
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:provides |
framework for measuring fair value
|
| gptkbp:relatedTo |
gptkb:IFRS_9_Financial_Instruments
gptkb:IAS_36_Impairment_of_Assets gptkb:IAS_40_Investment_Property gptkb:IAS_41_Agriculture |
| gptkbp:replacedBy |
guidance on fair value measurement in other IFRSs
|
| gptkbp:requires |
disclosures about fair value measurements
highest and best use for non-financial assets market participant assumptions maximizing use of observable inputs minimizing use of unobservable inputs principal or most advantageous market |
| gptkbp:startDate |
1 January 2013
|
| gptkbp:status |
in force
|
| gptkbp:uses |
exit price notion
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|