IFRS Foundation issues educational material to support IFRS 13

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19 Oct 2012

As part of the IASB’s Education Initiative, the IFRS Foundation staff, with the assistance of the valuation expert group, is developing educational material to support IFRS 13. The draft of the first chapter of this educational material titled ‘Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments’ is now available.

The staff is not seeking any comments on the draft and will keep the draft available until the end of November 2012. The final version of the document is expected in December 2012.

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