IFRS 13 Fair Value Measurement
IFRS 13 Fair Value Measurement defines fair value, sets out a framework for measuring fair value, and requires disclosures about fair value. This factsheet sets out the key requirements of the standard.
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- 2023 Issued Standard – IFRS 13
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Summary and timeline
Looking for the synopsis? Our IFRS 13 summary and timeline features information on current proposals and a timeline of IASB updates.
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UK reduced disclosures – FRS 101
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