[eng] Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes used around the world, most assets and liabilities are not presently measured at fair value. IFRS contains two notable exceptions : - for property plant and equipment and certain intangible...

[eng] The role of fair value in accounting for financial instruments. Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes used around the world, most assets and liabilities are not presently measured at fair value. IFRS contains two notable...