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IFRS 13 (Fair Value Measurement)

Definition

The International Financial Reporting Standard that defines fair value, establishes a framework for measuring it, and requires disclosures about fair value measurements. IFRS 13 introduces a three-level hierarchy based on observable market inputs and is foundational to the valuation of intangible assets in financial reporting.

Related Terms

IAS 38 (Intangible Assets) Identified Intangible Asset IFRS 3 (Business Combinations) Impairment Income Approach (Valuation)

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