Page 5 - Finac1 Test 2 slides - 1. Fair Value Measurement (IFRS 13)
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IFRS 13




            Overview













            • IFRS 13 explains how ( not when) to measure fair


                value for financial reporting.



            • It does not require fair value measurements in


                addition to those already required or permitted by

                other IFRSs and



                    • is not intended to establish valuation standards or affect

                       valuation practices outside financial reporting (IFRS 13:

                       IN4).









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