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.
Access the standard
- 2023 Issued Standard – IFRS 13
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).
Summary and timeline
Looking for the synopsis? Our IFRS 13 summary and timeline features information on current proposals and a timeline of IASB updates.
Related IFRIC interpretations
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.
Log in to read more
These resources are available exclusively to Corporate Reporting Faculty subscribers, ICAEW members and students.
ICAEW factsheets and guides
The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.
The ICAEW Library & Information Service 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.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
Other resources
Further support
Corporate reporting resources
Practical resources including factsheets, online guides, webinars on financial and non-financial reporting.
Browse the collections
Technical Advisory Services
Our experienced advisors can help you with technical questions.
Get in touch
Library and Information Service
Expert help with research and access to trustworthy, professional sources.