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Monday 21 April 2014

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IFRS 13 Fair Value Measurement [May 2011]


 

IFRS 13 Fair Value Measurement


 

On 12 May 2011 the IASB and the Financial Accounting Standards Board (FASB) today issued new guidance on fair value measurement and disclosure requirements for International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP).

The guidance, set out in IFRS 13 Fair Value Measurement and an update to Topic 820 in the FASB’s Accounting Standards Codification® (formerly referred to as SFAS 157), completes a major project of the boards’ joint work to improve IFRSs and US GAAP and to bring about their convergence.

 


 

  
IFRS
IFRS 13  Fair Value Measurement  [English]

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Related information

Click here to listen to a podcast introducing IFRS 13 Fair Value Measurement

Click here for the table of concordance