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IFRS 13: Fair value measurement

The accounting standard IFRS 13 constitutes guidance on fair value measurement and disclosure requirements for IFRSs and US generally accepted accounting principles (GAAP). Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.

What's on this page?

  • Full-text standard
  • Summaries
  • Guidance and support from ICAEW
  • IASB news
  • Guides
  • Online articles
  • Articles and books from the Library

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Full-text standard

The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.

These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions.

Summaries

IFRS 13 Fair Value Measurement
IASB technical summary, as issued at 1 January 2014.

IFRS 13 Fair Value Measurement
Project summary from the IASB, with links to related documents.

IFRS 13 – Fair Value Measurement
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.

Fair value measurement
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

IASB news

IASB concludes 2010–2012 and 2011–2013 Annual Improvements Cycles
Project update issued by the IASB on 12 December 2013 announcing amendments affecting IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24, IAS 38 and IAS 40.

IASB and FASB issue common fair value measurement and disclosure requirements
Press release from the IASB, issued on 12 May 2011, announcing the issue of new accounting standard IFRS 13 and update to FASB Topic 820.

Guides and publications

In depth: IFRS 7 and IFRS 13 disclosures
Detailed guide from PwC examining disclosure requirements of IFRS 7 and IFRS 13 for investment funds, private equity funds, real estate funds and investment managers investing into financial instruments. Updated in May 2014.

A practical guide to new IFRSs for 2013
Guide published by PwC in March 2013 covering new standards and interpretations, including IFRS 13.

Fair value measurement – unifying the concept of ‘fair value’
Guide from PwC published in October 2011 as part of the Practical Guide to IFRS series.

Fair value measurement: implications of IFRS 13 for the real estate industry
Supplement published in September 2011 by PwC as part of the Practical Guide to IFRS series.

IFRS 13 Fair value measurement: 21st century real estate values – Implications for the real estate and construction industries
Guide focusing on issues for the property and construction industries, published by Ernst & Young in 2011.

Fair value measurement guidance converges
Bulletin from Ernst & Young, published in May 2011, summarising IFRS 13 (registration required to download).

Other resources

IFRS Learning
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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