The link with IFRS 13 (fair value)

Learning objectives

• Distinguish the fair value disclosures specific to financial instruments from the IFRS 13 hierarchy disclosures.L2
• Explain why the fair value disclosures for financial instruments refer to IFRS 13.L2

Normative references

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

2 questions

• Where are the fair value hierarchy and the valuation techniques found to which the IFRS 7 fair value disclosures refer?L2
• Four employees comment on the IFRS 7 fair value disclosures. Which of their sentences is wrong?L2