CERTYNEX IFRS ACADEMY

During the year, an entity considers dropping the technique it used to measure an instrument. In which case is the change appropriate?

When it leads to a measurement that is equally or more representative of fair value.

When it brings the fair value closer to the amount in the year's budget.

When a new valuer prefers another technique, whatever the result obtained.

When it reduces the volatility of the reported results from one period to the next.