Programme Overview
IFRS 13 is the single framework every other standard leans on whenever fair value needs to be measured. This programme covers the exit-price definition, the fair value hierarchy, and how to apply the right valuation technique. Effective 1 Jan 2013.
Why This Programme
- ✓Understand what 'fair value' actually means under IFRS
- ✓Apply the exit-price principle correctly
- ✓Navigate the Level 1, 2 and 3 fair value hierarchy
- ✓Choose the right valuation technique for the situation
- ✓Understand the principal and most advantageous market concepts
- ✓Meet the disclosure requirements confidently
Assessment
- ✓Fair Value Definition Exercise
- ✓Hierarchy Classification Task
- ✓Valuation Technique Case Study
- ✓Final Review
Main Modules
- What Fair Value Really Means
The exit-price principle at the heart of the standard - The Fair Value Hierarchy
Level 1, Level 2 and Level 3, and how to classify a measurement - Valuation Techniques
Market, cost and income approaches, and when to use each - Disclosure Requirements
What needs to be disclosed, and why it matters to users
Ready to Enrol?
Access the Virtual Learning Centre to register, or reach out and our team will get you started.