ICAEW.com works better with JavaScript enabled.

IFRS 13 Fair Value Measurement

IFRS 13 Fair Value Measurement defines fair value, sets out a framework for measuring fair value, and requires disclosures about fair value. This factsheet sets out the key requirements of the standard. Updated November 2022.


Continue reading

This content is not freely available. To access 'IFRS 13 Fair Value Measurement' you need to be one of the following:

ACA student

This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take

Business and Finance Professional

An internationally recognised designation and professional status from the ICAEW.

Corporate Reporting Faculty

Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..

ICAEW member

Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.