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Education Illustrative examples to accompany IFRS 13 Fair ...

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 9 Financial InstrumentsThe chapter measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments is issued by the IFRS Foundation, 30 Cannon Street, LondonEC4M 6XH, United No: FC023235 Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: 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 2013 International Financial Reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts, a

Measuring unquoted equity instruments at fair value 13 This chapter shows how a range of valuation techniques can be used when measuring the fair value of unquoted equity instruments. Judgement is involved not only when applying a valuation technique, but also in its selection of the valuation technique. This includes consideration of the ...

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IFRS 15 Revenue from Contracts Feedback Statement

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IFRS 15 Revenue from Contracts with Customers | May 2014 | 5 Step 3 Step 4 Step 5 Determine the transaction price The transaction price is the amount of consideration to which a company expects to be entitled in exchange for transferring promised goods or services to a customer.

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Accounting for Dynamic Risk Management: a Portfolio ...

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Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging is published by the International Accounting Standards Board (IASB) for comment only. Comments on the Discussion Paper need to be received by 17 October 2014 and should be submitted in writing to the address below or electronically using our ‘Comment on a proposal’ page.

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International Financial Reporting Standards - ifrs.org

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Central banks and other authorities in 52 jurisdictions participated in the survey. Given this is a triennial survey, the 2016 survey was the most recent available for consultation.

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Summary of the Transition Resource Group for IFRS 17 ...

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