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Fair Value Hierarchy and Disclosure Analysis

This course is part of Advanced Accounting and Reporting Specialization

Instructor: EDUCBA

Included with

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2 modules

Gain insight into a topic and learn the fundamentals.

4 hours to complete

Flexible schedule

Learn at your own pace

2 modules

Gain insight into a topic and learn the fundamentals.

4 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Analyze fair value concepts and apply IFRS-based valuation frameworks effectively.
Evaluate valuation techniques for assets, liabilities, and financial instruments.
Assess fair value disclosures and hierarchy levels for transparent reporting.

Skills you'll gain

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This course is part of the Advanced Accounting and Reporting Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 2 modules in this course

Learn how to apply fair value measurement techniques under IFRS 13 and strengthen your ability to make accurate, transparent financial reporting decisions. This course helps learners understand market-based assumptions, valuation techniques, fair value hierarchy levels, and disclosure requirements used in professional accounting, finance, and auditing environments.

The course begins with the foundations of fair value measurement, including the definition of fair value, key IFRS 13 principles, and the role of market participant assumptions. Learners will explore how fair value is determined using principal markets, most advantageous markets, and highest and best use concepts in asset valuation. As the course progresses, learners examine practical applications of fair value measurement, including valuation techniques, initial recognition, liabilities, equity instruments, and portfolio-based measurement of financial assets. Real-world scenarios and Excel-based examples help learners connect fair value concepts with practical financial reporting decisions. The course also covers fair value hierarchy levels and disclosure requirements designed to improve consistency, comparability, and transparency in financial statements. What makes this course unique is its application-driven approach that combines IFRS-aligned concepts with practical valuation implementation. By the end of the course, learners will be able to analyze fair value scenarios, apply valuation techniques, interpret disclosures, and support accurate financial reporting in accounting, auditing, finance, and investment analysis roles.

Module details

This module introduces the core principles of IFRS 13, focusing on the definition of fair value, key measurement concepts, and the role of market-based assumptions. Learners will explore how fair value is determined using principal and most advantageous markets, and understand how asset utilization impacts valuation.

What's included

5 videos3 assignments

5 videosTotal 24 minutes

Introduction to Course4 minutes
Objectives and Concepts7 minutes
Principal and Most Advantageous Market Excel Example6 minutes
Highest and Best Use Concept and Excel Example3 minutes
Measurement of Liabilities and Equity5 minutes

3 assignmentsTotal 50 minutes

Getting Started with IFRS 1310 minutes
Understanding Asset Value Drivers10 minutes
Foundations of Fair Value Measurement30 minutes

This module focuses on the practical application of IFRS 13, including valuation techniques, portfolio-based measurement, and initial recognition. Learners will also examine fair value disclosures and hierarchy levels to enhance transparency and decision-making in financial reporting.