F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
Annotations:
Amendments (Textual)
F1
INTERNATIONAL FINANCIAL REPORTING STANDARD 13
Fair Value Measurement
F1
Appendix B
F1 Application guidance
F1 VALUATION TECHNIQUES (PARAGRAPHS 61–66)
F1 Income approach
F1 The components of a present value measurement
F1 General principles
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F1 B14 Present value techniques differ in how they capture the elements in paragraph B13. However, all the following general principles govern the application of any present value technique used to measure fair value:
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 1 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)