The Board undertook a Post-implementation Review of IFRS 13. View it here.

The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders.  

When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. In many cases, Agenda Decisions include information to help those applying the relevant Standards. For example, if the Committee concludes that IFRS Standards already contain sufficient material to determine the correct accounting, the Agenda Decision might highlight the relevant paragraphs.

All finalised Agenda Decisions that relate to this Standard can be found below.

Other educational materials relating to IFRS 13 can be found below.

During the development of IFRS 13 entities in emerging and transition economies expressed their concerns about applying fair value measurement principles in their jurisdictions. Those concerns were reiterated to some members and staff of the IASB at a meeting held with the Emerging Economies Group (EEG) in Beijing in July 2011.

However, the IASB noted that entities in developed economies faced similar challenges during the global financial crisis that started in 2007. This is the context that triggered the IASB’s decision to develop educational material on fair value measurement for an audience that includes not only entities in emerging and transition economies but also entities in developed economies. 

The first chapter of this educational material entitled Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments was published on 20 December 2012 in English and updated on 12 February 2013. To access the list of minor content changes that have been made to the chapter, click here. The document is also available in Japanese and Korean. The educational material does not constitute official requirements of the IASB.

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