ICAEW.com works better with JavaScript enabled.

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
  • Example accounts
  • eBooks
  • Guides
  • Online articles
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

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 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.

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.

Example accounts

IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires compiled by the ICAEW Library.

Best practice

Company Reporting
The ICAEW Library can provide extracts of reports to illustrate real-life best practice from CCH's Company Reporting tool. Extracts are searchable by industry sector, subject, company, auditor, listing status and year end date. The product also offers reports with summaries and commentary (with examples) on common practices and emerging issues, as well as an ongoing monitor of changing practices.

  • IFRS 13 'Fair value measurement' CR Extracts
  • Brexit Disclosures in Listed Company Annual reports
  • Fair value measurement disclosures on investment property: an emerging issue under IFRS
  • Fair value measurement disclosures - other assets: an emerging issue under IFRS
  • Recoverable amount disclosures: An emerging issue under IFRS

Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com to get any documents from Company Reporting.

ICAEW and Financial Reporting Faculty members can also buy a personal discounted subscription to this product.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

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:

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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

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).

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 to logged-in ICAEW members, ACA students and other entitled users 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 web chat or by email at library@icaew.com.

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.