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Measuring fair value in times of change

In recent years, companies have needed to respond and adapt to major economic changes, such as mounting inflation and interest rates, geopolitical events, the rise of artificial intelligence and climate-related matters.

These events may have prompted companies to re-evaluate the judgements, inputs and critical assumptions underpinning their fair value measurements.  In times of change, comprehensive disclosures about a company’s fair value measurements are critical to telling the company’s story effectively to users of the financial statements. 

We are pleased to share our insight and practical guidance in our handbook. This publication will help you apply the principles of fair value measurement in line with Topic 820 Fair Value Measurement and IFRS 13 Fair Value Measurement and understand the key differences between US GAAP and IFRS accounting standards.