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IFRS 13 defines fair value and replaces the requirements of other Standards. It sets out a framework for measuring fair value and requires disclosures about fair value measurements for assets and liabilities, including financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk.
IFRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price).
26 de may. de 2017 · IFRS 13 is a single IFRS framework for measuring fair value and requires disclosures about fair value measurements. It defines fair value based on an 'exit price' notion and uses a 'fair value hierarchy' of three levels of inputs: quoted prices, observable inputs and unobservable inputs. Learn about the history, development, key definitions and measurement approach of IFRS 13.
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.
La Norma Internacional de Información Financiera 13 Medición del Valor Razonable fue aprobada para su emisión por los quince miembros del Consejo de Normas Internacionales de Contabilidad.
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.
