The accounting standard IFRS 13 constitutes guidance on fair value measurement and disclosure requirements for IFRSs and US generally accepted accounting principles (GAAP). On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
Full-text standard
The 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.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
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.
Press releases
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.
Summaries
IFRS 13 Fair Value Measurement (PDF 25.73kb/3 pages)
IASB technical summary, as issued at 1 January 2012.
IFRS 13 Fair Value Measurement
Project summary from the IASB, with links to related documents.
Summaries of International Financial Reporting Standards: IFRS 13 Fair Value Measurement
History and summary from Deloitte IAS Plus.
Guides and publications
Fair value measurement – unifying the concept of ‘fair value’ (PDF 314.96kb/35 pages)
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 (PDF 154.56kb/10 pages)
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 (PDF 1.07mb/12 pages)
Guide focusing on issues for the property and construction industries, published by Ernst & Young in July 2011.
Fair value measurement guidance converges (PDF 526.84kb/4 pages)
Bulletin from Ernst & Young, published in May 2011, summarising IFRS 13.
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 delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
The ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.