Full And Fair Disclosures

anthony-belcher

The New Year brings with it a new standard. International Financial Reporting Standard (IFRS) 13 comes into use on January 1, 2013, and will require firms to include extensive information about the prices and valuations they use in subsequent financial statements.

IFRS 13 was developed by the International Accounting Standards Board (IASB), whose standards are widely used outside the US, to define fair value. It includes a new definition of fair value ("the price that would be received to sell a

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