Global Standards for the world economy

Sunday 16 December 2018

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Post-implementation review of IFRS 13 Fair Value Measurement


 Post-implementation review of IFRS 13 Fair Value Measurement

Project objective and status

The objective of the Post-implementation Review (PIR) of IFRS 13 Fair Value Measurement (IFRS 13) is to assess the effect of the new requirements in IFRS 13. In this process, the Board evaluates if the Standard is working as the Board intended and has not resulted in inconsistences in application, created unexpected costs when preparing, auditing, enforcing or using the information required by the Standard.