IFRS 13 Summary - IFRS 13 Fair Value Measurement || Financial Reporting Lectures (IFRS Videos)

Financial Reporting Lectures (IFRS 13 Summary) - In this International Financial Reporting Standards (IFRS) video, a summary of the accounting standard IFRS 13 Fair Value Measurement has been provided, laying out all the essential points in the standard. This IFRS summary video although comprehensive, does not replace the full IFRS 13 Fair Value Measurement standard issued by the International Accounting Standards Board (IASB).
Overview of IFRS 13: IFRS 13 Fair Value Measurement applies to IFRSs that require or permit fair value measurements or disclosures and provides a single IFRS framework for measuring fair value and requires disclosures about fair value measurement. The Standard defines fair value on the basis of an 'exit price' notion and uses a 'fair value hierarchy', which results in a market-based, rather than entity-specific, measurement. IFRS 13 was originally issued in May 2011 and applies to annual periods beginning on or after 1 January 2013.
- The summary of IFRS 13 Fair Value Measurement in this video also effectively covers the relevant Financial Accounting, Financial Reporting and Advanced Financial Reporting (Corporate Reporting or Strategic Business Reporting) syllabus of all professional accountancy bodies globally (including the Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), Certified Public Accountant (CPA) exams, Institute of Chartered Accountants (ICA) exams among several others) as well as any Bachelors and Masters level accounting courses globally.
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Chapters/Timestamps: 0:00​ - Channel Intro 0:13​ - Brief Overview & History of IFRS 13 1:01​ - Objective & Scope of IFRS 13 2:46 - Fair Value Hierarchy (Overview) 4:12 - Level 1 Inputs 7:01 - Level 2 Inputs 9:52 - Level 3 Inputs 11:11 - Measurement of Fair Value (Fair Value Measurement Approach) 15:38 - Specific Guidance on Fair Value Measurement 18:46 - Valuation Techniques

[@fikoreus1917]

Great job. I wish there was a way to like a video more than once

[@MSLBusinessSchool]

I’m pleased to hear you found this IFRS 13 summary helpful, Fiko

[@m.hamoodre-born2081]

So lucky to have come across your video... wish you the best ahead....keep up the good work. 👍🏻

[@aaroacademy]

Very impressive explanation.

[@salimmohammed4097]

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[@user-eo6cf9iw2d]

One of the best presentations so far.. Only one request, please speak a bit loudly so that it hits our head straight. Otherwise the content and the flow of information is a REAL GEM AND TREAT TO WATCH AND LEARN

[@salmanpirzada924]

Love from Pakistan

[@MSLBusinessSchool]

Hello Salman, many thanks for watching. Feel free to ask any questions you may have