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Fair Value and the Auditor

Authored by: Raphaёl Jacquemard

The Routledge Companion to Fair Value and Financial Reporting

Print publication date:  May  2007
Online publication date:  August  2012

Print ISBN: 9780415423564
eBook ISBN: 9780203815151
Adobe ISBN: 9781136713101

10.4324/9780203815151.ch20

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Abstract

IFRS have brought fair value into the heart of financial reporting. Today few IFRS do not refer to the notion of fair value. By way of an example, the concept is central to the following standards:

IFRS 3/IAS 38 (business combinations and intangible assets);

IFRS 2 (share-based payment);

IAS 19 (employee benefits);

IAS 36 (impairment of assets);

IAS 32/IAS 39 (financial instruments: disclosure and presentation, recognition and measurement);

IAS 40 (investment property);

IAS 41 (agriculture).

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