About this Seminar

When an entity is permitted or required by an accounting standard to measure an item at fair value, the entity is required to apply the principles in IFRS 13 Fair Value Measurement in order to determine the fair value. This course will provide you with a basic understanding of requirements in IFRS 13, including:

  • When to apply IFRS 13

  • What is ‘fair value’ and how to determine the fair value of assets, liabilities and own equity instruments

  • Some of the different valuation techniques that are available to determined fair value

  • The types of fair value disclosures required.

How this seminar can help your business

Many accounting standards either permit or require fair value measurement. Consequently, fair value measurement is a relatively common feature of International Financial Reporting Standards and Australian Accounting Standards. This course will provide you with an introduction to the concept of fair value and how to determine fair values in accordance with the requirements in IFRS 13.

Meet your course instructor

IFRS Instructor

Aletta Boshoff

Aletta is an Advisory Partner and National Leader of IFRS & Corporate Reporting at BDO in Australia. Aletta has over 25 years’ experience in financial reporting and accounting, including IFRS. Aletta has lectured on financial accounting and reporting, auditing and assurance and taxation at various Australian and South African universities. As an Associate Professor, she authored various financial reporting and accounting textbooks. Aletta also spent several years as a Project Manager at the Australian Accounting Standards Board (AASB).

IFRS Instructor

Dean Ardern

Dean has been advising on IFRS and other financial reporting matters for over 15 years. Having worked with a range of clients in both the for-profit and not-for-profit sectors, Dean understands the challenges preparers face. Dean has presented academic and professional training seminars and published papers on various topics in financial accounting and reporting in Australia and internationally. Dean has also participated in various professional liaison and working groups, including the AASB’s Disclosure Initiative Project Advisory Panel and the Institute of Actuaries of Australia’s Insurance Accounting Standards Committee.