IFRS 13: Fair Value Measurement
Framework for measuring fair value and disclosure requirements, including the fair-value hierarchy (Level 1, 2, 3).
Pourquoi IFRS 13 est important
Level 3 fair-value measurements are estimate audits in their highest form. Inspection focus is constant.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 13 ?
Framework for measuring fair value and disclosure requirements, including the fair-value hierarchy (Level 1, 2, 3).
Pourquoi IFRS 13 est-il important pour un audit ?
Level 3 fair-value measurements are estimate audits in their highest form. Inspection focus is constant.
À quel référentiel appartient IFRS 13 ?
IFRS 13 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 13
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 13.