IFRS 13Fair Value Measurement

Course

15 chapters · 15 lessons · about 8 h 15 min

01Purpose, scope, exclusions and exemptionsNot started1 lesson0/1
- Not startedFair value under IFRS 13: purpose, scope, exclusions and exemptionsLesson25 min25 exercises
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02Definition: exit price, market participantsNot started1 lesson0/1
- Not startedThe definition: exit price, market participants, characteristicsLesson30 min22 exercises
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03Unit of accountNot started1 lesson0/1
- Not startedThe unit of account: what exactly is being measured?Lesson15 min12 exercises
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- Chapter training · 12 exercises
- Chapter 3 mini-case · expert level
04Principal or most advantageous market; transaction and transport costsNot started1 lesson0/1
- Not startedWhich market? Principal market, most advantageous market, transaction and transport costsLesson35 min28 exercises
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05Non-financial assets: highest and best useNot started1 lesson0/1
- Not startedNon-financial assets: highest and best use and valuation premiseLesson30 min14 exercises
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06Liabilities and the entity's own equity instrumentsNot started1 lesson0/1
- Not startedMeasuring a liability: transfer, non-performance risk, restrictions and demand liabilitiesLesson40 min28 exercises
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07Portfolio exception: net exposureNot started1 lesson0/1
- Not startedThe portfolio exception: measuring on a net exposure basisLesson30 min20 exercises
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- Chapter training · 20 exercises
- Chapter 7 mini-case · expert level
08Fair value at initial recognitionNot started1 lesson0/1
- Not startedAt initial recognition: transaction price, fair value and day-one differenceLesson25 min15 exercises
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- Chapter training · 15 exercises
- Chapter 8 mini-case · expert level
09Valuation techniques and approachesNot started1 lesson0/1
- Not startedValuation techniques: approaches, selection, weighting, calibration and present valueLesson50 min31 exercises
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10Inputs to valuation techniquesNot started1 lesson0/1
- Not startedInputs: observable or not, premiums and discounts, bid and ask pricesLesson30 min18 exercises
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- Chapter training · 18 exercises
- Chapter 10 mini-case · expert level
11Fair value hierarchy: Levels 1, 2 and 3Not started1 lesson0/1
- Not startedThe fair value hierarchy: Levels 1, 2 and 3Lesson45 min24 exercises
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12Decreased activity and non-orderly transactionsNot started1 lesson0/1
- Not startedMarkets that freeze: decreased activity and non-orderly transactionsLesson25 min9 exercises
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- Chapter training · 9 exercises
- Chapter 12 mini-case · expert level
13DisclosuresNot started1 lesson0/1
- Not startedDisclosures: objectives, categories, Level 3 and special casesLesson55 min32 exercises
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- Chapter training · 32 exercises
- Chapter 13 mini-case · expert level
14Effective date and transitionNot started1 lesson0/1
- Not startedEffective date and transitionLesson15 min6 exercises
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- Chapter training · 6 exercises
- Chapter 14 mini-case · advanced
15Boundaries with other standardsNot started1 lesson0/1
- Not startedAt the boundaries: IAS 16, IAS 38, IAS 36, IFRS 9 and IFRS 3Lesson45 min24 exercises
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- Chapter training · 24 exercises
- Chapter 15 mini-case · expert level

CERTYNEX IFRS ACADEMY

Course

Contents — IFRS 13 — Fair Value Measurement