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IFRS Amendment #1

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Amendment No. 1

Amendment No. 1 addresses changes made to IFRS since 2010, including IFRS 10, IFRS 11, IFRS 12, and IFRIC 21. It features new content and updates to the following sections:

New Section 250:
Fair Value Measurement

Updated Section 600:
Investment in Joint Arrangements

  • Definition of Fair Value
  • Highest and Best Use
  • Fair Value Hierarchy
  • Valuation Techniques
  • Market Approach
  • Fair Value Under Int'l Valuation Standards
  • Criteria for Identification and Classification
  • Reporting & Ownership
  • Transactions with a Joint Operation
  • Transactions with a Joint Venture
  • Non-Coterminous Year Ends
  • Accounting within Co-tenancies

Amendment No. 1 also features an updated Section 205, which details realty taxesproperty taxes, and IFRIC 21.

To purchase the hard-copy version of Amendment No. 1, click here.

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