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IFRS 13 Fair value measurements

Associated Courses

Date

Ongoing

Time

On-demand

CPE Hours

50 minutes

Competency

Core

Location

eLearn

Price

€30

Category:

Course Description

Upon completion of this module you will be able to define the underlying principle of IFRS 13, define fair values for assets and liabilities, identify different valuation techniques and determine the preferred method according to IFRS. Each of this course’s components is followed by review questions. The purpose of these questions is to enhance understanding.

Course Structure

The eLearn introduces the following topics:

  • Objective and scope: Fair value, Scope exceptions
  • Measurement: Overview, Measurement steps
  • Valuation techniques: Approaches (Market, Cost, Income), Techniques
  • Disclosures: PwC’s Illustrative Consolidated Financial statements
  • Final Quiz

Should Attend

This course is intended for professionals in financial and actuarial functions.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

Final quiz will test your knowledge.

Key-Features

This course will enable you to:

  • define the underlying principle of IFRS 13 standard and fair value measurement
  • identify which fair values are out of the scope of IFRS 13 standard
  • understand the 5 steps of fair value measurement
  • define fair values for assets and liabilities
  • identify different valuation techniques (market-, income- and cost-approach)
  • determine the preferred method for measuring fair value
  • review and understand the main focus of fair value disclosures according to IFRS 13 standard

Course Structure

The eLearn introduces the following topics:

  • Objective and scope: Fair value, Scope exceptions
  • Measurement: Overview, Measurement steps
  • Valuation techniques: Approaches (Market, Cost, Income), Techniques
  • Disclosures: PwC’s Illustrative Consolidated Financial statements
  • Final Quiz

Should Attend

This course is intended for professionals in financial and actuarial functions.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

Final quiz will test your knowledge.

Key-Features

This course will enable you to:

  • define the underlying principle of IFRS 13 standard and fair value measurement
  • identify which fair values are out of the scope of IFRS 13 standard
  • understand the 5 steps of fair value measurement
  • define fair values for assets and liabilities
  • identify different valuation techniques (market-, income- and cost-approach)
  • determine the preferred method for measuring fair value
  • review and understand the main focus of fair value disclosures according to IFRS 13 standard

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