Ifrs

December 2012 (updated in February 2013)

Education

Illustrative examples to accompany

IFRS 13 Fair Value Measurement

Unquoted equity instruments within the scope of

IFRS 9 Financial Instruments

Educational material on

fair value measurement

Measuring the fair value of unquoted

equity instruments within the scope of

IFRS 9 Financial Instruments

The chapter “Measuring the fair value of unquoted equity instruments within the scope of IFRS 9

Financial Instruments” is issued by the IFRS Foundation, 30 Cannon Street, London

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publication, whether such loss is caused by negligence or otherwise.

Copyright © 2012 IFRS Foundation®

This version published in 2013

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