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AASB 13 - Fair Value Measurement - September 2011
APPLICATION GUIDANCEAPPLICATION GUIDANCE
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APPLICATION GUIDANCE
This appendix is an integral part of AASB 13. It describes the application of paragraphs 1–99 and has the same authority as the other parts of the Standard.
B1 The judgements applied in different valuation situations may be different. This appendix describes the judgements that might apply when an entity measures fair value in different valuation situations.