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    IFRS 13 Fair Value Machine

    How to determine the fair value of a machine?

    by Silvia

    Market prices of most non-financial assets are usually not available, because these assets might be outdated or highly customized or simply not traded on the market. How do you set the fair value of these assets in this case? Learn here!

    Non-current Assets 14

    How to Measure Fair Value in Agriculture – IAS 41 and IFRS 13

    by Silvia

    Agriculture is a huge sector, significantly contributing to the world’s GDP. According to the World Bank, in 2018 the value added in the agricultural sector represented 10.39% on total GDP in average – which is HUGE! After all, we all need to eat. Besides its…

    Accounting Policies and Estimates, Current Assets, Financial Statements, Non-current Assets 20

    IFRS 2 – How to Calculate Fair Value for Share Based Payments

    by Silvia

    Note: This article is a guest post and its author asked me not to reveal his name, so he stays anonymous. IFRS 2 Share-based Payment (the “Standard”) is the financial reporting standard dealing with share based payments. It was first introduced in 2005, and is…

    Provisions and Other Liabilities 2
    IFRS 13 Fair Value Measurement

    IFRS 13 Fair Value Measurement

    by Silvia

    Many IFRS standards require you to measure the fair value of some items. Just name the examples: financial instruments, biological assets, assets held for sale and many other. In the past, there was limited guidance on how to set fair value; the guidance was spread…

    Financial Instruments, IFRS Videos 55

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