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.
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Summary and timeline
Looking for the synopsis? Our IFRS 13 summary and timeline features information on current proposals and a timeline of IASB updates.
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UK reduced disclosures – FRS 101
UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Our FRS 101 page gives more information on which entities qualify and the criteria to be met.
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