文章基本信息

标题：FAIR VALUE MEASUREMENT UNDER IFRS 13
本地全文：下载
作者：COZMA IGHIAN DIANA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：3
页码：55-59
语种：English
出版社：Academica Brâncuşi
摘要：The IFRS 13,„Fair Value Measurement”,was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013;this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement.The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement,with a special emphasis on key concepts found throughout the standard,which refer to the principal market,the most advantageous market,the highest and best use,valuation techniques,and value hierarchy.
关键词：fair value;IFRS 13;measurement;value hierarchy