CERTYNEX IFRS ACADEMY

Under IFRS 13, for which items is the entity exempt from the standard's disclosures while still having to measure them under the framework? (Several answers.)

Share-based payments within IFRS 2.

Certain assets and investments of employee benefit or retirement plans.

Assets whose recoverable amount is fair value less costs of disposal.

Financial instruments quoted in an active market.

All financial liabilities measured at fair value through profit or loss.