Fair Value Measurement

Defines fair value, sets out a framework for measuring fair value and requires disclosures about fair value measurements.

  • NZ IFRS 13 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early application permitted)

    Date of issue: Nov 2012

    Date compiled to: Feb 2018

*Additional Material is restricted to those with NZ-assigned IP addresses only.