Webinar | IFRS and Corporate Reporting: The tricks and traps of fair value measurements

Описание: We wrapped up our final IFRS & Corporate Reporting webinar for 2025 focussing on IFRS 13 Fair Value Measurement, a topic that continues to challenge even experienced auditors and finance teams.

For finance professionals, fair value measurement requires strategic oversight, from selecting appropriate valuation methodologies and inputs to ensuring transparency in disclosures. Missteps could lead to increased regulatory scrutiny and audit pressure.

In this session, our specialists shared practical insights to help strengthen governance and streamline reporting processes around fair value measurements.

Download the slides: https://bdoaustralia.bdo.com.au/acton... and Traps of Fair Value Measurement.pdf

#IFRS13 #FairValueMeasurement #CorporateReporting #FinancialReporting #Governance #Audit #CFOInsights #YearEnd2025 #Webinar

0:00 - Introduction and welcome
Overview of the session, presenter introductions, and acknowledgement of country. Recap of the year’s webinars, upcoming sustainability and IFRS webinars, and registration info.
4:53 - Agenda and purpose of the session
Session objectives: understanding fair value measurement from an accountant’s and auditor’s perspective.
6:13 - Fair value measurement: Refresher and scope
Key features, definition, and where fair value measurement applies in IFRS and Australian standards.
8:47 - Fair value: Core concepts and definitions
Explaining exit price, orderly transactions, market participants, principal market, and measurement date.
13:07 - Unit of account and asset characteristics
Understanding the unit of account, asset boundaries, and the impact of restrictions and highest and best use.
20:05 - Fair value hierarchy and valuation techniques
Levels 1, 2, and 3 inputs, maximising observable data, and choosing appropriate valuation methods.
23:20 - Five tricks for fair value measurement
Practical tips: unit of account, transaction price vs. fair value, multiple techniques, highest and best use, and documentation.
43:46 - Five traps in fair value measurement
Common pitfalls: misclassification in the hierarchy, entity-specific features, boilerplate disclosures, outdated assumptions, and own credit risk.
59:01 - Closing remarks and resources
Final thoughts, support resources, and contact information for further learning.

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