Learning Curve: IFRS 13 – CVA, DVA and the Implications for Hedge Accounting
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Learning Curve: IFRS 13 – CVA, DVA and the Implications for Hedge Accounting

International Financial Reporting Standard 13: Fair Value Measurement (IFRS 13) was originally issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. IFRS 13 provides a framework for determining fair value, clarifies the factors to be considered for estimating fair value and identifies key principles for estimating fair value.

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