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A closer look

Fair value measurement of financial instruments under IFRS 13

A closer look

Background

This publication considers both practical and technical aspects of applying IFRS 13 Fair value Measurement to four specific areas affecting financial instrument valuations and disclosures:

  • Including an own credit risk adjustment in fair valuing financial liabilities.
  • Fair valuing portfolios of financial assets and financial liabilities with offsetting risks.
  • Using quoted mid-market prices to derive fair value
  • Additional disclosures

This publication also addresses important aspects of the transition requirements which will have an impact when the fair values determined under IFRS 13 are different to those determined under previous requirements that are now replaced by IFRS 13.

For further information about other areas of change introduced by IFRS 13 refer to our IFRS in focus publication on IFRS 13 in our Global Publication Series available at www.iasplus.com

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A closer look - Fair value measurement of financial instruments under IFRS 13 (PDF)

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