Upon completion of this module you will be able to define the underlying principle of IFRS 13, define fair values for assets and liabilities, identify different valuation techniques and determine the preferred method according to IFRS. Each of this course’s components is followed by review questions. The purpose of these questions is to enhance understanding.
The e-learning introduces the following topics:
- Objective and scope: Fair value, Scope exceptions
- Measurement: Overview, Measurement steps
- Valuation techniques: Approaches (Market, Cost, Income), Techniques
- Disclosures: PwC's Illustrative Consolidated Financial statements
- Final Quiz