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Fair value of financial instruments; measurement and disclosure
Key reminders for year end
As market turbulence and uncertainty continue, estimating fair value will continue to be a significant challenge for many companies. In this memorandum, we provide key reminders about the fair value requirements of IAS 39, Financial Instruments: Recognition and Measurement and IFRS 7, Financial Instruments: Disclosures.
Of further interest
- For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.
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