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IFRS 13 education material updated

  • IFRS Foundation (blue) Image

13 Feb 2013

The IFRS Foundation published an updated version of the first chapter of the educational material to accompany IFRS 13 'Fair Value Measurement'.

That chapter, originally published on 20 December 2012, covers the application of the principles in IFRS 13 when measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments. The updated version includes formatting improvements and a few minor editorial corrections. The technical content of the chapter has, however, not been modified.

The following material is available on the IASB website:

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