The IFRS 13 context

Learning objectives

• Place the reference to IFRS 13 for the fair value used at transition in context.L2
• Identify the fair value item provided by the case.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• In the fair value approach on transition, which standard governs the measurement of the fair value of the group of contracts used as the reference?L2