Deloitte e-learning — IFRS 13

Published on: 15 May, 2013

This Deloitte e-learning module provides training in the background, scope and principles under IFRS 13 Fair Value Measurement, and the application of this Standard.

Topics covered include the identification of assets and liabilities, market characteristics and market participants, determining the highest and best use of non-financial assets, the measurement of liabilities, appropriate valuation techniques, determining the level in the hierarchy and the correct price, and disclosure.


The e-learning module can be accessed here.

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