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
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