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Professional IFRS 13 Fair Value Measurement: Applying Market-Based Valuation Techniques Across Financial and Nonfinancial Assets
Paperback
Publisher: Independently Published
Published: Aug 18 2026
Pages: 222
Weight: 1.16
Height: 0.47 Width: 8.50 Depth: 11.00
Language: English
A practical, end-to-end guide to IFRS 13 fair value measurement, designed for finance professionals who need to apply valuation principles consistently, explain their judgments clearly, and produce documentation that withstands audit and review.
This book translates the requirements of IFRS 13 into a structured working framework covering both financial and nonfinancial assets, liabilities, equity instruments, and contractual obligations. It explains how to determine an exit price, identify the unit of account, assess the principal or most advantageous market, and develop market participant assumptions without relying on entity-specific intentions.
- Scope, recognition, and interaction with IFRS 9, IAS 40, IFRS 16, IFRS 3, and IAS 36.
- Orderly transactions, market access, observable evidence, inactive markets, and market disruptions.
- In-use and in-exchange valuation premises, including highest and best use for land, buildings, equipment, and intangible assets.
- Clear application of the Level 1, Level 2, and Level 3 fair value hierarchy, including classification when significant inputs span multiple levels.
- Market, income, and cost approaches, with guidance on comparable companies, transaction multiples, discounted cash flow models, replacement cost, obsolescence, and specialized assets.
- Valuation of listed and unlisted securities, debt, derivatives, private placements, collateralized positions, and netting arrangements.
- Liabilities and obligations measured from a market participant perspective, including guarantees, contingent consideration, written options, restoration obligations, and environmental exposures.
- Control, liquidity, marketability, blockage, and other valuation adjustments, together with calibration, model validation, data quality, and independent price verification.
- Disclosure, sensitivity analysis, Level 3 rollforwards, valuation policies, internal controls, and audit-ready working papers.
Each topic connects technical requirements with transaction analysis, valuation judgment, source data, and documentation. Worked examples demonstrate how to select assumptions, reconcile alternative scenarios, assess model outputs, and communicate uncertainty. Special attention is given to privately held businesses, real estate, technology, customer-related intangibles, machinery, credit-sensitive instruments, and nonfinancial obligations.
Professional IFRS 13 Fair Value Measurement is a useful reference for valuation specialists, financial reporting teams, auditors, controllers, investment professionals, corporate finance practitioners, and anyone responsible for reviewing or defending fair value conclusions. It provides a disciplined path from market evidence and valuation technique selection to final financial statement disclosure.
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