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Navigating your way through the new AASB 13 Fair Value standard

By: Maris, Suzanne.
Series: Charter.Publisher: Sydney Institute of Chartered Accountants in Australia 2013Edition: Vol 84(1) February 2013 p42-43.ISSN: 1446-4543.Subject(s): AASB 13 Fair Value Measurement | Accounting standards | Fair value | ReportingSummary: AASB 13 Fair Value has been effective since 1 January and is aimed at solving some of the inconsistencies as to where to apply the fair value measurement principle. This article outlines the key features of AASB 13 and its application to financial reporting.
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AASB 13 Fair Value has been effective since 1 January and is aimed at solving some of the inconsistencies as to where to apply the fair value measurement principle. This article outlines the key features of AASB 13 and its application to financial reporting.

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