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IFRS 13 defines fair value and sets out a framework for measuring and disclosing it. It applies to most assets, liabilities and equity instruments measured at fair value under other IFRSs.
26 de may. de 2017 · IFRS 13 is a single IFRS that defines fair value and provides a framework for measuring and disclosing it. It applies to IFRSs that require or permit fair value measurements or disclosures and uses a fair value hierarchy to categorise the inputs used in valuation techniques.
La definición de valor razonable se basa en los activos y pasivos porque estos constituyen unos de los principales elementos de la valoración contable. Además, esta NIIF debe aplicarse a los instrumentos de patrimonio propio de la entidad valorados al valor razonable.
El IFRS 13 establece una sola estructura para la medición del valor razonable cuando es requerido por otros Estándares. El Estándar aplica a los elementos tanto financieros como no financieros medidos a valor razonable.
IFRS 13 is a standard which has broad application and the extent of the impact it has may not be fully evidenced or appreciated until the first annual. In an. orderly transaction. Fair value is an . EXIT PRICE. The price that would be . paid to transfer the liability. Liability. Between. market participants.
IFRS 13 Fair Value Measurement. Follow. Standard 2022 Issued. About. Standard. News. In order to view our Standards you need to be a registered user of the site. A free 'Basic' registration will give you access to Issued Standards in HTML or PDF. If you're an IFRS Digital subscriber you will get access to the Required Standards, and be able to ...
IFRS 13 defines fair value and provides a framework for measuring and disclosing it. It applies to IFRSs that require or permit fair value measurements and is effective for fiscal years beginning on or after January 1, 2013.
