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IFRS 13 - Fair value measurement

Uvod

The training deals with fair value measurement requirements as addressed by IFRS 13. Fair value is one of the basic measurements methods of assets and liabilities. Moreover it is largely used for disclosures in the notes. 

The training explains specific aspects of fair value definition and other principles of appropriate application. It analyses eligible valuation techniques, fair value hierarchy, specific requirements for valuation of non-financial assets and liabilities. Special attention is dedicated to requirements for disclosures of fair value in the notes.

Ciljna skupina

  • At banks and other financial institutions mainly employees at following departments: accounting, reporting, risk management, treasury, ALM, back office, middle office, controlling, internal audit, financial analyses of IFRS statements of customers
  • At non-financial companies mainly employees at following departments: accounting, reporting, risk management, controlling, internal audit
  • Audit companies
  • Appraisers preparing valuations for accounting purposes
  • Supervisors and enforcers in the area of financial institutions accounting
DatumMjestoCijena  
21.6.2021Ispričavamo se, ali nije moguće naručiti seminar u ovom terminu

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2625 Kn + PDVIspričavamo se, ali nije moguće naručiti seminar u ovom terminu

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Predavač

Raspored seminara

  • Overview of standards requiring measurement of assets and liabilities at fair value
  • Definition of fair value
  • Fair value as exit price including application of the bid-ask spreads
  • Other aspects of the fair value definition – orderly transaction, market participants, principal / most advantageous market
  • Fair value at initial recognition + booking of day one gains or losses - Specific requirements for measurements of liabilities and equity instruments issued
  • Offsetting positions in credit and market risks
  • Requirements applied to valuation techniques and inputs
  • Types of valuation techniques – market, income, cost approach
  • Present value techniques
  • Fair value in inactive markets
  • Principles of fair value hierarchy – categorisation of the measurements into Level 1, 2 and 3
  • Using 3rd party quotes
  • Specific principles for measurement of non-financial assets – highest and best use + examples
  • Specific requirements for measurement of non-financial liabilities

Disclosures about fair values

  • General requirements for disclosures
  • Disclosures for financial instruments – detailed description, practical examples, summary in the tables distinguishing requirements for interim and annual reports
  • Disclosures for non-financial assets and liabilities – description + summary in the table

 

After completing the training the participants will understand

  • in what cases fair value measurements are used
  • principles of fair value measurement based on the fair value being an exit price determined from market participants’ perspective
  • valuation models which can be used for fair value measurement in particular situations
  • jow fair value measurement should be approached if markets are inactive
  • how 3rd party price quotes can be used
  • how fair value measurements are categorised into 3-level hierarchy
  • disclosures in the area of hedge accounting based on practical examples
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