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AASB 13 - Fair Value Measurement - September 2011
aCCOUNTING STANDARD AASB 13aCCOUNTING STANDARD AASB 13
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aCCOUNTING STANDARD AASB 13
The Australian Accounting Standards Board made Accounting Standard AASB 13 Fair Value Measurement under section 334 of the Corporations Act 2001 on 2 September 2011.
This compiled version of AASB 13 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 8 July 2015 (see Compilation Details).