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AASB 13

Fair Value Measurement

Operative Date Reporting periods beginning on or after 1 January 2024 but before 1 January 2027

Amendments incorporated in this Version

AASB 2022-10 re Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities [PDF 1663kB]

Interpretations

INT 19 Extinguishing Financial Liabilities with Equity Instruments

IASB Extras

IASB Introduction

IASB Illustrative Examples

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated January 2015)

AASB Extras

Basis for Conclusions on AASB 2015-7 re Fair Value Disclosures of Not-for-Profit Public Sector Entities [PDF 140kB]

Basis for Conclusions on AASB 2022-10 re Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities [PDF 1021kB]

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.