IFRS - valuations and judgemental areas (including IFRS3, IFRS2, IFRS13)

Date: 27th February 2019 - Access Recording

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Objectives Many IFRSs refer to fair values and include judgement in applying the measurement requirements which can be challenging for the preparer and the auditor. Often these valuations are relevant to many entities reflecting current market values and may be critical in assessing the financial performance and position of an entity. After attending this webinar you will be aware of some of the valuation measurement considerations within selected standards and any judgemental areas arising. Key content includes:
  • An overview of the requirements in IFRS 13 Fair Value Measurement and the measurement considerations
  • Applying the fair value requirements in IFRS 3 Business Combinations, including the valuation of intangible assets
  • The subjective areas in IFRS 2 Share-based Payment
  • The judgmental areas in the measurement of possible provisions
  • The measurement considerations for estimating a recoverable amount in impairment of assets.


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