FAIR VALUE MEASUREMENT UNDER IFRS 13

Cozma Ighian Diana
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Cozma Ighian Diana: TECHNICAL UNIVERSITY OF CLUJ NAPOCA / NORTH UNIVERSITY OF BAIA MARE

Annals - Economy Series, 2015, vol. 3, 55-59

Abstract: The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

Keywords: fair value; IFRS 13; measurement; value hierarchy (search for similar items in EconPapers)
Date: 2015
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