IFRS 13 Fair value measurement

Last Updated on 15/10/2025 by 75385885 IFRS 13 Significant Judgments and Estimates – Fair value is one of the most discussed measurements in modern financial reporting. IFRS 13 establishes a single framework for fair-value measurement across all IFRS standards and defines both the principle and the disclosure of the judgments and estimates that make it … Read more

Last Updated on 10/10/2025 by 75385885 Part I – The Rise of Fair Value: From Illusion to Discipline Topics show Part I – The Rise of Fair Value: From Illusion to Discipline 1. A Short History: From Enron to Lehman 2. Fair Value as the Nervous System of Capitalism 3. The Architecture of IFRS 13 … Read more

Topics hide Fair value measurement and pandemics Fair value measurement and pandemics Food for thought – Market downturn from pandemics Food for thought – Volume of transactions Resume Fair value measurement and pandemics The context The virus has significantly impacted the world economy. Many countries have imposed travel bans on millions of people and more … Read more

Topics hide EBITDA – Earnings before interest taxes depreciation and amortisation Origins of EBITDA Investment industry / M&A EBIT – an alternative EBITDA is close to cash flow EBITDA shows large positive numbers A conclusion Adjusted EBITDA Use EBITDA in a complete context Other metrics for measuring financial performance EBITDA EBITDA – Earnings before interest … Read more

Topics hide Venture capital valuation method Case – Valuing Secure Mail Venture capital valuation method With the estimation challenges that analysts face in valuing young companies, it should come as no surprise that they look for solutions that seem to, at least on the surface, offer them a way out. Many of these solutions, though, … Read more

Topics hide Startup valuation Characteristics of young companies Valuation Issues Valuation Rules of thumb Traditional methods of valuations Risk Factors Summation Revenue multiples Sources of investment Factors Impacting Valuation/Forecasting method Case – Secure Mail Software Startup valuation If every business starts with an idea, young companies can range the spectrum. Some are unformed, at least … Read more

Topics hide Fair value of Cryptographic assets 1. The fair value hierarchy of IFRS 13 2. Determine the valuation of a cryptographic asset 3. Determining an active market 4 Reliability of data 5 Trading pairs 6. Valuation in the absence of an active market 6.1. Valuation techniques and inputs 6.2. Calibration of valuation techniques Fair … Read more