Definition of fair value in accordance with IFRS 13. What’s new in the understanding of fair value appeared. The economic meaning of the increasing use of fair value to measure assets. The transition to a record of assets and liabilities at fair value.
Аннотация к работе
IFRS 13 FAIR VALUE MEASUREMENT - WHERE THIS STANDARD DOES NOT APPLY Belousova Anna Sergeevna Finance University under the Government of the Russian Federation Master student Abstract The article considers the meaning of IFRS, the area of usage, adaptation in Russia, for which Russian accountants need IFRS. Introduction of IFRS 13, Fair value measurement how and where this standard does not apply. Keywords: exit price