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IFRS 13 Fair Value Measurement

IFRS 13 Fair Value Measurement defines fair value, sets out in a single IFRS a framework for measuring fair value, and requires disclosures about fair value measurements.

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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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Summary and timeline

Looking for the synopsis? Our IFRS 13 summary and timeline features information on current proposals and a timeline of IASB updates.

Related IFRIC interpretations

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments IFRIC 2 provides guidance on classifying members’ shares in co-operative entities as financial liabilities or equity.
IFRIC 17 Distributions of Non-cash Assets to Owners IFRIC 17 addresses the accounting for dividends of non-cash assets, including those where there is a cash alternative.
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments IFRIC 19 addresses the accounting by an entity which issues equity instruments in order to settle, in full or part, a financial liability.

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UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Our FRS 101 page gives more information on which entities qualify and the criteria to be met.

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ICAEW factsheets and guides

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Exclusive IFRS 13 Fair Value Measurement
  • Helpsheets and support
  • 29 Nov 2022
  • PDF (337kb)
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. Updated November 2022.

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The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Fair value
  • eBook chapter
  • 2023
  • PKF International Ltd
  • Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 13.
Exclusive Fair value measurement
  • eBook chapter
  • 2021
  • Ernst & Young LLP
A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This chapter discusses IFRS 13.
Exclusive Initial measurement of acquired intangible assets
  • eBook chapter
  • 2018
  • Ervin L. Black, Mark L. Zyla
  • Accounting for Goodwill and Other Intangible Assets
A chapter outlining the principles, techniques and inputs used for determining the fair value of intangible assets. The discussion is focused on ASC 820, but applies equally to IFRS 13, given that the two sets of rules are substantially identical.
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Exclusive Fair value for financial reporting purposes
  • eBook chapter
  • 2019
  • Chris Blundell, Cameron Cook, Nigel Eastaway, Diane Elliott, Shân Kennedy
  • Practical Share Valuation

A chapter on fair value and financial reporting; part of a comprehensive guide to practical share valuation. Includes a section giving an overview of requirements of IFRS 13.

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Other resources

IFRS model accounts and disclosure checklists Many illustrative financial statements and checklists are available online, providing example presentation and disclosure formats for preparers of IFRS accounts. We’ve compiled a list of regularly updated free sources for model accounts.
International GAAP 2024: The global perspective on IFRS
  • Website
  • EY

Detailed guide on interpreting and implementing IFRS, with illustrative examples and extracts from financial statements. The manual is available online (free registration required) as part of EY Atlas Client Edition.

Thematic review: IFRS 13 Fair value measurement
  • Website
  • FRC

Review focusing on IFRS 13 disclosures, with case studies. The report explains fair value measurements, examines disclosure requirements in detail, and summarises key expectations.

IAS Plus
  • Website
  • Deloitte

Overviews of each international accounting standard, with a history and timeline of key events and amendments.

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