Fair value measurement disclosures Find a recent annual report of a top 50 company listed on the

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Fair value measurement disclosures Find a recent annual report of a top 50 company listed on the Australian Securities Exchange (www.asx.com.au) that includes some assets and/or liabilities measured at fair value at the reporting date.

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Consistent with the requirements of AASB 13/IFRS 13, what disclosures have been made in the notes to the financial statements regarding the fair value measurement of assets and liabilities? Describe why the disclosures provide useful information to the users of the financial statements.

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Financial Reporting

ISBN: 9780730396413

4th Edition

Authors: Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, Mike Bradbury, Dean Hanlon, Noel Boys, Karyn Byrnes

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