IFRS 13 – are you ready for fair value disclosures?

IFRS 13 becomes effective for all reporting periods starting on or after 1 January 2013. The increase in disclosures will be a shock to many entities that are horribly underprepared. The disclosures of the different levels of fair value inputs is just the start, please ensure that you spend some time working through the standard in detail. A great resource has been issued by E&Y, link to publication:


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