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This video is a short summary of IFRS 13. If you need to learn more, please visit our website for great discussion with many practical advices on this standard.
The contents:
00:00 Introduction
00:43 Objective of IFRS 13
01:25 What is fair value?
02:58 Requirements of IFRS 13 related to fair value
03:46 Principal market vs. most advantageous market
05:14 Valuation techniques in IFRS 13
08:51 Fair value hierarchy under IFRS 13
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