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IFRS 13 - Coggle Diagram
IFRS 13
MEASUREMENT
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Transaction .15-21
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if there's a principal mrkt, FV there is used (even if a diff mrkt has a more adv price)
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DISCLOSURE
level or hierarchies, transfers, valuation techniques
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FV @ INITIAL
RECOGNITION
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IFRS 9 states FV to be entry price,
IFRS 13 says use exit price
Lvl 2 & 3
Day 1 loss recognised in SFP, then
recognised over time
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LEVEL HIERARCHY
LVL 2
- inputs other than in lvl 1
- observable directly/indirectly
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LVL 1
- quoted (unadj) prices in active mrkts
- identical (A)s or (L)s
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