Education Illustrative examples to accompany IFRS 13 Fair ...

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EducationDecember 2012 (updated in February 2013)Unquoted equity instruments within the scope of IFRS 9 Financial InstrumentsIllustrative examples to accompanyIFRS 13 fair value MeasurementEducational material onfair value measurementMeasuring the fair value of unquotedequity instruments within the scope ofIFRS 9Financial InstrumentsThe chapter Measuring the fair value of unquoted equity instruments within the scope of IFRS 9Financial Instruments is issued by the IFRS Foundation, 30 Cannon Street, LondonEC4M 6XH, United No: FC023235Tel: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411Email: IFRS Foundation, the authors and the publishers do not accept any responsibility forany loss caused by acting or refraining from acting in reliance on the material in thispublication, whether such loss is caused by negligence or 2012 IFRS Foundation This version published in 2013International Financial Reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts, and other IASB and/or IFRS Foundationpublications are copyright of the IFRS Foundation.

10 IFRS 9 requires entities to measure all investments in equity instruments at fair value, even if those instruments are not quoted in an active market. This chapter focuses on measuring the fair value of individual unquoted equity instruments that …

  Value, Investment, Fair, Fair value