Fair Value Measurement IFRS 13

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ifrs 13Fair Value MeasurementIn May 2011 the International Accounting Standards Board issued ifrs 13 fair ValueMeasurement. ifrs 13 defines fair Value and replaces the requirement contained inindividual Standards have made minor consequential amendments to ifrs 13. They includeIAS 19 Employee Benefits (issued June 2011), Annual Improvements to IFRSs 2011 2013Cycle (issued December 2013), ifrs 9 Financial Instruments (issued July 2014) andIFRS 16 Leases (issued January 2016).

Measurement. IFRS 13 defines fair value and replaces the requirement contained in individual Standards. Other Standards have made minor consequential amendments to IFRS 13. They include IAS 19 Employee Benefits (issued June 2011), Annual Improvements to IFRSs 2011–2013

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