IFRS 13 Fair value measurements
Associated Courses
Upon completion of this module you will be able to define the underlying principle of IFRS 13, define fair values for assets and liabilities, identify different valuation techniques and determine the preferred method according to IFRS. Each of this
course’s components is followed by review questions. The purpose of these questions is to enhance understanding.
The e-learning introduces the following topics:
- Objective and scope: Fair value, Scope exceptions
- Measurement: Overview, Measurement steps
Valuation techniques: Approaches (Market, Cost, Income), Techniques
Disclosures: PwC’s Illustrative Consolidated Financial statements
Final Quiz
The e-learning introduces the following topics:
- Objective and scope: Fair value, Scope exceptions
- Measurement: Overview, Measurement steps
Valuation techniques: Approaches (Market, Cost, Income), Techniques
Disclosures: PwC’s Illustrative Consolidated Financial statements
Final Quiz
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