The IFRS Foundation issued the first chapter of educational material to accompany IFRS 13 Fair Value Measurement. This chapter covers the application of the principles in IFRS 13 when measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments.
Educational material is developed and published by the IFRS Foundation Education Initiative to assist in the consistent application of IFRSs. Such material is non-authoritative and has not been approved by the IASB.