leasing transactions within the scope of IAS 17 Leases.
share-based payment transactions within the scope of IFRS 2 Share-based Payment.IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for: requires disclosures about fair value measurements.sets out in a single IFRS a framework for measuring fair value.Deloitte IFRS Podcast (May 2011, 10 minutes, 7mb).IFRS in Focus Newsletter IASB issues new standard on fair value measurement and disclosure summarising the requirements of IFRS 13 (PDF 78k, May 2011).Staff draft of a IFRS on fair value measurement releasedĮffective for annual periods beginning on or after 1 January 2013Īmended by Annual Improvements to IFRSs 2010–2012 Cycle (short-term receivables and payables)Īmendment to the basis for conclusions onlyĪmended by Annual Improvements to IFRSs 2011–2013 Cycle (scope of portfolio exception in paragraph 52)Įffective for annual period beginning on or after 1 July 2014Īmendments under consideration by the IASB Project on fair value measurement added to the IASB's agendaĭiscussion Paper Fair Value Measurements publishedĮxposure Draft Fair Value Measurement publishedĮxposure Draft Measurement Uncertainty Analysis Disclosure for Fair Value Measurements published
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