Transcription of Fair Value Measurement - Australian Accounting Standards …
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Fair Value Measurement - Australian Accounting Standards …
AASB Standard AASB 13 August 2015 fair Value Measurement Federal Register of Legislative Instruments F2015L01613 AASB 13 2 COPYRIGHT Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2015 This AASB Standard contains IFRS Foundation copyright material.
(c) assets for which recoverable amount is fair value less costs of disposal in accordance with AASB 136. 8 The fair value measurement framework described in this Standard applies to both initial and subsequent measurement if fair value is required or permitted by other Australian Accounting Standards.
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