Fair value measurement handbook

Determining fair value in times of uncertainty

Companies are navigating a multitude of challenges, including the rise of artificial intelligence, the transition to a greener economy, uncertainties around tariffs and international trade policies, and the implementation of new global taxes. These shifts present significant challenges to determining fair value. Therefore, it is important that a company’s financial statements tell a clear story, particularly about key assumptions, judgements and measurement uncertainties. 

This edition of our handbook includes our latest insight and practical guidance. This publication will help you apply Topic 820, Fair Value Measurement and IFRS 13 Fair Value Measurement, and understand the key differences between the two accounting standards.