IFRS 13 Fair value measurement: Reporting alert

Make sure your accounting, valuation and reporting systems are up to date with this reporting alert on International Financial Reporting Standard (IFRS) 13.

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CPA Canada Reporting Alert: IFRS 13 Fair Value Measurement highlights the basic requirements of IFRS 13, considers possible business implications and suggests an action plan to implement the standard.

Key features and significance of IFRS 13

This document summarizes the essential aspects and implications of IFRS 13, with information on:

  • the definition and scope of IFRS 13
  • fundamental concepts to consider when determining fair value
  • the main changes from previous standards for fair value measurement
  • valuation techniques and categorization approaches for fair value measurement
  • expanded disclosure requirements for assets and liabilities

How will IFRS 13 impact your organization?

Gain a better understanding of how IFRS 13 may affect your organization, including:

  • valuation techniques
  • key performance metrics
  • financial statements
  • contractual arrangements
  • systems and operations
  • taxes

How does IFRS 13 affect smaller organizations?

This document also includes an appendix on how IFRS 13 impacts smaller organizations, as well as a table addressing common questions that arise when applying IFRS 13.

Successfully adopt IFRS 13

Find practical tips and ideas for how to prepare an IFRS 13 implementation plan, including:

  • specific milestones
  • data gathering considerations
  • other implementation recommendations


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