Page 14 - SBR Integrated Workbook STUDENT S18-J19
P. 14
Chapter 1
Example 1
Inputs
When determining the fair value of an investment in equity shares, Truffle has
used its own data to calculate the expected average annual return and has
discounted this to perpetuity.
The equity shares are listed. Truffle has no intention of selling the shares.
Discuss whether the fair value measurement is in accordance with IFRS
13 Fair Value Measurement.
8
