Fair value

Accounting for Investment Properties under IFRS (IAS 40)

May 23, 2023

Accounting for investment properties under IFRS (IAS 40)

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Contractual Sale Restrictions and The Use of Fair Value (ASC 820)

Nov 11, 2022

Fair value is a key concept in U.S. GAAP with many nuances. This post addresses a common nuance: contractual sale restrictions.

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A leprechaun's pot of gold

Valuing Equity Instruments at Cost Under IFRS 9

Sep 18, 2018

Can cost be used as an appropriate estimate of fair value for equity investments under IFRS 9? Let’s see what the guidance permits.

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