Fair value

Fair value as defined in IFRS 13.9.

Variable ID

FV

Definition

Fair value as defined in IFRS 13.9.

Input layer instructions

To be populated when the derivation rule for carrying amount is used and the value of Accounting classification of instruments is: (i)IFRS: Financial assets held for trading; or (ii)
IFRS: Non-trading financial assets mandatorily at fair value through profit or loss; or (iii) IFRS: Financial assets designated at fair value through profit or loss; or (iv) IFRS: Financial assets at fair value through other comprehensive income

Domain

Monetary

Legal references

  • No legal references provided

Used in cubes

Used in transformations