Transcription of Education Illustrative examples to accompany IFRS 13 Fair ...
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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.
own equity instruments at fair value that is consistent with the objective of a fair value measurement set out in IFRS 13. The IFRS Foundation received input from Financial Accounting Standards Board (FASB) staff and from a group of valuation specialists who measure fair value in developed, emerging and transition economies.
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