Tabular format

Learning objectives

• Identify the presentation of quantitative disclosures in a tabular format.L1

Normative references

• IFRS 13 §99Quantitative disclosures are presented in a tabular format unless another format is more appropriate.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• Unless another format is more appropriate, the quantitative disclosures required by IFRS 13 about fair value measurements are presented in tabular format.L1