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.
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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 IFRS such as illustrative examples, implementation guidance and bases for conclusions.
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.
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.
IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires compiled by the ICAEW Library.
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IFRS 2017: Interpretation and application of IFRS standards
Erwin Bakker (2017)
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on fair value covers:
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.
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
IFRS 13 European real estate survey – 2016 update
Survey report sampling real estate companies across the UK, France, Germany, the Netherlands, Sweden, Belgium and Italy. The report discusses trends in company disclosures, looking at the fair value hierarchy, treatment of significant unobservable inputs, the income approach, asset classes and sensitivities.
Global guide to accounting for fair value measurements
Updated guide published by PwC in August 2015, discussing key issues for entities applying accounting and reporting standards under US GAAP and IFRS 13.
IFRS 13 disclosure requirements – Questions and answers
Guide from PwC examining key issues in determining the appropriate classification of fair value measurements. Published in February 2015.
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).
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).
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