Web26 mei 2024 · IFRS 13 applies to IFRSs that require or permit fair value measurements or disclosures and provides a single IFRS framework for measuring fair value and requires … Web• IFRS 3 Business Combinations (issued March 2004) • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IFRS 8 Operating Segments (issued November 2006)* • IAS 1 Presentation of Financial Statements (as revised in September 2007).* In January 2008 the IASB issued an amended IAS 27.
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